Table 6.

Results. Attitudes toward merit and reciprocity. Seventeen cities in Latin America. Mixed models including interaction

	Dependent variable:
	Paying taxes is civic duty	Tax evasion is unjustifiable
	(1)	(2)
Taxes on rich people are too low	− 0.249*** (0.057)	0.110** (0.054)
Merit is more important than luck	0.311** (0.137)	− 0.055 (0.130)
Redistribution should be a priority for the government	− 0.084 (0.065)	− 0.113* (0.061)
Reciprocity	0.119*** (0.021)	− 0.078*** (0.020)
Merit*Reciprocity	− 0.009 (0.025)	0.074*** (0.023)
Deterrence	0.030*** (0.011)	− 0.072*** (0.010)
Peer	0.112*** (0.014)	− 0.016 (0.013)
Gender (male = 1)	0.277*** (0.058)	0.014 (0.055)
Age (from young to old)	0.013*** (0.002)	0.011*** (0.002)
Education (from none to postgraduate)	0.128*** (0.013)	0.087*** (0.012)
In the labor market (yes = 1)	0.052 (0.069)	− 0.012 (0.065)
Constant	4.546*** (0.300)	7.637*** (0.259)
Observations	7453	7459
Log Likelihood	− 16,914.050	− 16,516.930
Akaike Inf. Crit	33,856.090	33,061.870
Bayesian Inf. Crit	33,952.920	33,158.710

Data from CAF Survey 2011. *p < 0.1; **p < 0.05; ***p < 0.01