Table A1

Definition of variables and their measurement

VariableTypeProxiesMeasurement
Tax complianceDependent variableWillingness to complyDummy variable that takes
0: Paid the wrong value
1: Reported the problem
VoiceIndependent variableVoice in the decision-making processDummy variable that takes
0: Control
1: Treatment
EmpathyIndependent variableEmpathy-triggering informationDummy variable that takes
0: Control
1: Treatment
HonestyControlIndex of average 3 honesty questionsContinuous variable that ranges from zero to one
0: Totally dishonest
1: Totally honest
EmotionalControlIndex of average 3 empathy questionsContinuous variable that ranges from zero to one
0: Totally apathetic
1: Totally empathetic
ReligiosityControlIndex of average 3 religiosity questionsContinuous variable that ranges from zero to one
0: Non-religious
1: Religious
AgeControlAgeCategorical variable that ranges from 1 till 4
1: Age bracket 15–24
4: Age bracket 45+
FemaleControlFemaleDummy variable that takes
0: Male
1: Female
EducationControlLevel of current educationCategorical variable that ranges from 1 till 3
1: High school
3: Master's degree
IncomeControlLevel of monthly incomeCategorical variable that ranges from 1 till 6
1: Less than 10,000
6: More than 30,000
FeesControlLevel of annual tuition feesCategorical variable that ranges from 1 till 6
1: Less than 2,000
6: More than 15,000
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