| Gender | Women have higher tax morale than men | Alm and Torgler (2004, 2006), Chan et al. (2018), Cyan et al. (2016), Doerrenberg and Peichl (2010), D’Attoma (2015), Feld and Torgler (2007), Horodnic and Williams (2016), Leonardo and Martinez-Vazquez (2016), Li (2010), Maria-Dolores et al. (2010), Martinez-Vazquez and Torgler (2009), Russo (2013), Torgler (2003a, b, c, d, 2004a, c, 2006, 2012), Torgler and Murphy (2004), Torgler and Schneider (2004), Torgler and Werner (2005), Torgler et al. (2007a, b, 2008), Williams and Horodnic (2016a, c), Williams and Martinez (2014), Windebank and Horodnic (2016) |
| Age | Older people have higher tax morale | Alasfour et al. (2016), Alm and Gomez (2008), Alm and Torgler (2004, 2006), Barone and Mocetti (2011), Bilgin (2014), Braithwaite and Ahmed (2005), Chan et al. (2018), Daude et al. (2012), Feld and Torgler, 2007, Feld et al., 2008, Filippin et al. (2013), Frey and Torgler (2007), Horodnic and Williams (2016), Kondelaji et al. (2016), Lago-Peñas and Lago-Peñas (2010), Leonardo and Martinez-Vazquez (2016), Li (2010), Lubian and Zarri (2011), Martinez-Vazquez and Torgler (2009), Nordblom and Žamac (2012) , Ristovska et al. (2013), Torgler (2002/2003, 2003b, c, d, 2004a, b, c, 2005b, 2006, 2012), Torgler and Murphy (2004), Torgler and Werner (2005), Torgler et al. (2007a), Trüdinger and Hildebrandt (2013), Vythelingum et al. (2017), Williams and Horodnic (2016c), Williams and Martinez (2014), Windebank and Horodnic (2016) |
| Marital Status | Married people have higher tax morale than singles | Alm and Torgler (2004, 2006), Chan et al. (2018), Doerrenberg and Peichl (2010), Feld and Torgler (2007), Feld et al., 2008, Li (2010), Torgler (2003a, b, c, 2004a, c, 2005b, 2006, 2012), Torgler and Murphy (2004), Torgler and Werner (2005), Torgler et al. (2007b), Vythelingum et al. (2017), Williams and Horodnic (2016c), Williams and Krasniqi (2017), Windebank and Horodnic (2016) |
| Financial/economic status | Higher satisfaction with financial situation is correlated with higher tax morale | Alasfour et al. (2016), Alm and Torgler (2004), Barone and Mocetti (2011), D’Attoma 2015, Filippin et al. (2013), Ibrahim et al. (2015), Kondelaji et al. (2016), Lago-Peñas and Lago-Peñas (2010), Martinez-Vazquez and Torgler (2009), Martins and Gomes (2014), Ristovska et al. (2013), Torgler (2003a, d, 2004a, c, 2005b, 2006), Torgler et al. (2007b), Williams and Horodnic (2016c), Williams and Krasniqi (2017), Williams and Martinez (2014), Windebank and Horodnic (2016) |
| Social class | Higher economic class is associated with lower tax morale | Alm and Torgler (2004), Li (2010), Martinez-Vazquez and Torgler (2009), Torgler (2004b, 2006) |
| Life satisfaction | Individual’s life satisfaction increases tax morale | Martins and Gomes (2014), Sá et al. (2015), Torgler (2003b, 2004b, 2005b) |
| Employment status | Self-employed persons have lower tax morale than employees | Alm and Torgler (2006), Chan et al. (2018), Daude et al. (2012), Doerrenberg and Peichl (2010), D’Attoma (2015), Filippin et al. (2013), Frey and Torgler (2007), Lago-Peñas and Lago-Peñas (2010), Lubian and Zarri (2011), Torgler (2003b, c, 2004b, c), Torgler et al. (2007a), Williams and Martinez (2014) |
| | Part-time employees, unemployed people and students have lower tax morale than full-time employees | Daude et al. (2012), Torgler (2003a, c, d, 2004b, c), Williams and Martinez (2014) |
| | Pensioners/retired have higher tax morale relative to non-pensioners | Cyan et al. (2016), Doerrenberg and Peichl (2010), Feld et al., 2008, Martins and Gomes (2014), Torgler (2005c), Torgler and Murphy (2004), Vythelingum et al. (2017) |
| | Housewives/housekeepers have lower tax morale | Ibrahim et al. (2015), Williams and Martinez (2014) |
| | Those engaged in undeclared work have lower tax morale | Horodnic and Williams (2016), Williams and Horodnic (2016a, c, 2017b), Windebank and Horodnic (2016) |
| Education | Better educated persons have higher tax morale | Alasfour et al. (2016), Alm and Gomez (2008), Barone and Mocetti (2011), Cyan et al. (2016), Daude et al. (2012), D’Attoma (2015), Filippin et al. (2013), Li (2010), Lubian and Zarri (2011), Rodriguez-Justicia and Theilen (2018), Torgler (2003a, 2005c, 2012), Torgler et al. (2007b), Williams and Horodnic (2016c), Williams and Krasniqi (2017) |
| Support for democracy | Support for democratic values is associated with high tax morale | Daude et al. (2012), Leonardo (2011), Leonardo and Martinez-Vazquez (2016), Torgler (2003b, 2004b), Torgler and Schneider (2004) |
| Moral norms | Personal integrity increases tax morale | Bilgin (2014), Dell’Anno (2009), McKerchar et al. (2013), Torgler (2006) |
| Individuals’ aversion to ethnic diversity | Higher aversion to ethnic diversity is associated with lower tax morale | Belmonte et al. (2018) |