Code

Item

Mean

V01

Tax evasion is ethical if tax rates are too high.

4.06

V02

Tax evasion is ethical even if tax rates are not too high.

5.78

V03

Tax evasion is ethical if the tax system is unfair.

4.17

V04

Tax evasion is ethical if a large portion of the money collected by the public authorities is wasted.

3.87

V05

Tax evasion is ethical even if most of the money collected is properly allocated to the needs of the citizens.

6.14

V06

Tax evasion is ethical if a large portion of the money collected is spent on projects that I disapprove of.

5.64

V07

Tax evasion is ethical even if a large portion of the money collected is spent on projects that I approve of.

6.00

V08

Tax evasion is ethical if a large portion of the money collected is spent on projects that which are not beneficial to me.

5.95

V09

Tax evasion is ethical if a large portion of the money collected is spent on projects that which are beneficial to me.

6.03

V10

Tax evasion is ethical if everyone is doing it

5.61

V11

Tax evasion is ethical if a significant portion of the money collected winds up in the pockets of corrupt politicians or their families and friends.

3.70

V12

Tax evasion is ethical if the probability of getting caught is low.

6.08

V13

Tax evasion is ethical if the tax collected is used to finance a war that

I consider being unjust.

4.30

V14

Tax evasion is ethical if I can’t afford to pay.

3.74

V15

Tax evasion is ethical even if other citizens will have to pay more tax in order to cover for the loss of public revenue due to tax evasion.

5.94

V16

Tax evasion is ethical if I am not a citizen of the country in which I pay taxes.

5.65

V17

Tax evasion is ethical if the government discriminates against me because of my religion, race or ethnic background.

5.27

V18

Tax evasion is ethical if the government imprisons people for their political opinions.

5.01