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31–40 Male Bachelor’s 5–10 Milli 2 4 4 5 3 4
Above 50 Female Certificate 11–15 Mill 4 3 2 2 3 2
31–40 Female Below 12thAbove 21 M 1 4 4 3 3 4
41–50 Female Bachelor’s Above 21 M 3 3 4 3 4 1
31–40 Female Diploma Below 5 Mi 3 3 3 1 3 4
31–40 Male Bachelor’s 5–10 Milli 2 3 3 3 1 2
20–30 Male Below 12th16–20 Mill 3 4 3 4 3 3
20–30 Female Diploma 5–10 Milli 3 3 1 4 3 4
20–30 Female Bachelor’s 11–15 Mill 4 4 3 3 5 3
31–40 Female Diploma 11–15 Mill 3 4 2 5 2 3
31–40 Female Below 12th16–20 Mill 3 2 3 3 3 4
Above 50 Male Diploma 5–10 Milli 4 3 3 5 3 3
Above 50 Male Certificate 11–15 Mill 2 2 4 4 3 4
Above 50 Male Certificate Below 5 Mi 3 4 5 2 4 3
31–40 Female Diploma 16–20 Mill 3 3 2 4 3 2
20–30 Female Certificate 5–10 Milli 4 3 2 2 5 5
20–30 Female Diploma 5–10 Milli 3 4 4 5 2 5
Above 50 Female Master’s a Above 21 M 3 3 4 4 4 3
41–50 Female Bachelor’s Below 5 Mi 3 3 3 3 4 5
20–30 Female Master’s a 5–10 Milli 3 5 4 4 4 3
20–30 Male Certificate Below 5 Mi 5 4 5 4 3 3
20–30 Male Bachelor’s 11–15 Mill 5 3 5 3 5 3
20–30 Male Master’s a Below 5 Mi 4 3 4 3 3 5
41–50 Female Below 12thBelow 5 Mi 3 4 5 4 4 4
Above 50 Male Certificate 5–10 Milli 1 4 2 3 2 3
41–50 Female Bachelor’s 16–20 Mill 5 4 3 3 4 3
31–40 Female Certificate Below 5 Mi 3 4 3 3 2 3
Above 50 Male Master’s a Below 5 Mi 4 2 3 5 4 4
41–50 Female Bachelor’s 5–10 Milli 3 4 3 4 3 3
20–30 Female Certificate 5–10 Milli 1 4 4 3 2 3
41–50 Male Below 12th16–20 Mill 3 4 4 4 3 4
20–30 Male Diploma Above 21 M 4 4 4 3 3 3
41–50 Male Below 12thAbove 21 M 1 4 3 4 3 2
41–50 Male Bachelor’s 16–20 Mill 5 2 4 1 5 4
20–30 Female Diploma 11–15 Mill 2 5 2 4 3 1
Above 50 Female Certificate Above 21 M 3 5 4 4 5 3
31–40 Male Bachelor’s Above 21 M 4 1 4 3 4 4
Above 50 Male Diploma Below 5 Mi 4 2 4 3 4 2
31–40 Male Bachelor’s 11–15 Mill 5 5 3 3 4 3
41–50 Male Diploma 5–10 Milli 2 2 2 3 4 4
41–50 Female Below 12thAbove 21 M 2 3 3 4 3 4
20–30 Male Diploma 11–15 Mill 3 5 2 3 3 4
41–50 Female Bachelor’s 16–20 Mill 1 3 2 5 4 1
31–40 Female Bachelor’s 5–10 Milli 5 4 4 4 5 2
31–40 Female Below 12thAbove 21 M 3 1 5 3 4 5
20–30 Male Diploma Above 21 M 4 3 4 4 3 3
31–40 Male Certificate 5–10 Milli 5 3 5 5 5 4
20–30 Male Certificate 16–20 Mill 5 5 4 5 2 2
41–50 Female Diploma 16–20 Mill 3 4 3 4 3 4
41–50 Female Certificate 5–10 Milli 2 3 3 4 3 3
41–50 Male Master’s a Above 21 M 2 5 4 4 3 5
41–50 Male Certificate Above 21 M 4 4 3 4 3 3
Above 50 Female Bachelor’s Below 5 Mi 4 3 2 5 2 2
31–40 Female Master’s a 16–20 Mill 4 4 5 3 4 2
20–30 Male Master’s a 11–15 Mill 4 1 4 3 5 3
Above 50 Male Below 12thBelow 5 Mi 3 3 2 3 3 3
41–50 Male Bachelor’s 5–10 Milli 4 4 4 4 5 4
20–30 Female Certificate Below 5 Mi 2 3 4 4 3 3
41–50 Female Certificate 16–20 Mill 4 5 3 5 2 4
20–30 Female Certificate Below 5 Mi 3 4 3 4 5 3
41–50 Female Bachelor’s Below 5 Mi 2 3 4 3 4 4
20–30 Female Below 12th5–10 Milli 4 4 2 3 5 3
31–40 Female Below 12th16–20 Mill 4 4 3 4 5 2
31–40 Female Certificate 5–10 Milli 4 3 4 5 3 3
41–50 Female Below 12thBelow 5 Mi 4 3 3 2 5 3
Above 50 Female Master’s a 11–15 Mill 4 5 3 2 4 3
20–30 Male Bachelor’s Below 5 Mi 3 2 5 3 5 4
31–40 Female Bachelor’s Below 5 Mi 4 2 3 3 2 3
41–50 Male Below 12thAbove 21 M 4 3 4 3 4 2
20–30 Female Below 12th11–15 Mill 5 1 3 4 4 4
20–30 Female Master’s a Below 5 Mi 4 4 5 4 4 3
31–40 Male Master’s a 5–10 Milli 2 3 3 2 3 3
41–50 Female Master’s a Above 21 M 5 4 4 2 3 3
Above 50 Male Master’s a 16–20 Mill 4 5 2 5 2 2
41–50 Female Below 12thAbove 21 M 4 3 2 3 2 4
20–30 Female Diploma Above 21 M 3 4 3 2 3 4
Above 50 Female Below 12th11–15 Mill 4 3 4 5 4 2
31–40 Male Bachelor’s 5–10 Milli 2 2 1 4 3 4
20–30 Male Master’s a Below 5 Mi 2 5 4 5 4 4
31–40 Female Diploma 16–20 Mill 2 3 4 2 3 3
Above 50 Male Master’s a 11–15 Mill 4 3 4 4 4 4
41–50 Female Below 12th11–15 Mill 5 4 3 3 4 3
41–50 Male Certificate Above 21 M 3 5 4 4 4 3
31–40 Male Master’s a 11–15 Mill 5 2 2 3 2 2
31–40 Male Bachelor’s 11–15 Mill 3 3 3 2 4 4
31–40 Male Bachelor’s Below 5 Mi 5 4 3 3 3 3
31–40 Male Bachelor’s 16–20 Mill 3 3 4 4 4 4
31–40 Male Master’s a Below 5 Mi 3 4 4 4 5 4
20–30 Female Diploma 11–15 Mill 2 4 5 2 4 4
20–30 Male Certificate Below 5 Mi 3 4 3 4 5 3
41–50 Female Below 12th16–20 Mill 5 4 3 4 5 3
Above 50 Female Below 12th5–10 Milli 3 3 4 2 3 4
20–30 Male Diploma Above 21 M 3 4 4 1 2 3
Above 50 Female Certificate 16–20 Mill 4 3 4 3 4 4
31–40 Female Bachelor’s 11–15 Mill 5 3 5 3 4 5
20–30 Female Certificate 5–10 Milli 2 3 1 4 3 4
31–40 Female Master’s a 5–10 Milli 3 2 5 4 3 4
Above 50 Male Diploma Below 5 Mi 5 4 3 5 2 4
20–30 Female Bachelor’s Below 5 Mi 3 4 2 4 2 4
41–50 Female Bachelor’s Below 5 Mi 4 4 4 3 4 5
Above 50 Male Below 12thBelow 5 Mi 3 4 5 2 5 2
31–40 Male Diploma 11–15 Mill 5 5 5 3 4 4
41–50 Female Master’s a Above 21 M 5 4 3 4 4 4
31–40 Male Master’s a Above 21 M 3 3 2 3 2 3
41–50 Female Certificate 16–20 Mill 5 4 3 5 5 2
20–30 Female Certificate Above 21 M 4 2 4 2 5 3
31–40 Male Diploma 11–15 Mill 4 2 4 3 2 3
41–50 Male Diploma Below 5 Mi 3 4 5 4 4 4
41–50 Male Master’s a 5–10 Milli 2 5 3 3 5 4
20–30 Male Diploma Below 5 Mi 5 3 3 3 3 3
31–40 Male Diploma 16–20 Mill 5 3 2 3 3 5
20–30 Female Diploma Above 21 M 3 3 4 4 5 4
31–40 Female Bachelor’s 11–15 Mill 4 4 4 5 4 3
41–50 Female Diploma Above 21 M 5 4 2 4 4 4
31–40 Female Below 12thAbove 21 M 4 3 4 4 3 4
20–30 Female Below 12th5–10 Milli 3 1 1 3 4 3
41–50 Female Bachelor’s Below 5 Mi 4 3 3 3 5 4
20–30 Female Below 12th5–10 Milli 4 2 3 3 3 5
Above 50 Female Bachelor’s Above 21 M 2 4 4 5 4 2
20–30 Female Diploma Below 5 Mi 4 5 4 3 5 5
41–50 Male Diploma Below 5 Mi 4 1 3 4 3 5
Above 50 Male Diploma 16–20 Mill 3 4 3 3 4 4
41–50 Male Diploma 11–15 Mill 4 3 3 3 2 3
31–40 Female Bachelor’s 11–15 Mill 5 2 4 3 3 2
41–50 Female Diploma Above 21 M 3 3 5 5 2 3
31–40 Male Bachelor’s 11–15 Mill 3 3 3 3 4 4
Above 50 Male Certificate Above 21 M 4 4 3 5 3 3
Above 50 Female Below 12th16–20 Mill 5 3 4 2 2 5
41–50 Female Master’s a 5–10 Milli 3 3 2 2 4 2
31–40 Male Diploma 16–20 Mill 3 3 4 5 4 2
Above 50 Female Diploma Below 5 Mi 3 3 3 4 3 3
Above 50 Male Diploma Above 21 M 5 4 4 3 2 5
31–40 Female Diploma Above 21 M 5 2 4 3 5 3
20–30 Male Bachelor’s Below 5 Mi 3 3 3 2 3 3
20–30 Female Below 12thAbove 21 M 5 3 2 4 3 4
20–30 Female Below 12thBelow 5 Mi 4 4 4 4 3 3
Above 50 Female Master’s a 16–20 Mill 4 2 4 3 4 4
Above 50 Female Below 12thBelow 5 Mi 4 4 3 4 3 3
20–30 Female Diploma Below 5 Mi 1 5 3 2 5 5
Above 50 Male Certificate Below 5 Mi 5 5 3 4 3 4
31–40 Male Certificate 16–20 Mill 5 3 5 4 5 4
20–30 Female Diploma 11–15 Mill 4 4 4 2 4 3
31–40 Female Diploma Below 5 Mi 3 4 5 4 1 3
Above 50 Female Below 12thAbove 21 M 5 3 2 3 2 3
Above 50 Female Bachelor’s Above 21 M 3 4 3 3 2 4
41–50 Male Certificate 16–20 Mill 4 5 3 4 3 4
41–50 Female Master’s a Below 5 Mi 3 2 5 3 3 2
41–50 Female Diploma 5–10 Milli 2 4 4 5 3 5
20–30 Female Bachelor’s 16–20 Mill 3 3 5 3 5 3
41–50 Female Certificate Above 21 M 4 4 4 2 2 5
20–30 Female Below 12thBelow 5 Mi 5 3 3 4 4 4
31–40 Female Diploma 16–20 Mill 4 1 2 4 3 5
41–50 Male Certificate Below 5 Mi 4 4 2 3 5 4
20–30 Male Master’s a 11–15 Mill 4 3 4 5 4 5
Above 50 Male Diploma Below 5 Mi 5 4 3 3 3 5
20–30 Female Master’s a 5–10 Milli 4 3 5 4 4 2
Above 50 Female Below 12thAbove 21 M 4 4 4 4 2 3
20–30 Male Certificate Below 5 Mi 4 3 4 4 5 4
31–40 Male Diploma Above 21 M 3 5 3 2 4 3
31–40 Male Diploma 16–20 Mill 3 3 3 4 4 5
31–40 Female Below 12th16–20 Mill 5 4 3 4 3 4
31–40 Male Below 12thAbove 21 M 4 3 3 4 5 5
41–50 Male Bachelor’s Below 5 Mi 2 2 3 3 3 4
31–40 Female Master’s a 5–10 Milli 4 4 2 2 3 4
20–30 Male Certificate 16–20 Mill 4 5 3 4 4 1
31–40 Female Certificate 11–15 Mill 3 3 3 3 3 4
31–40 Female Bachelor’s Above 21 M 5 2 5 4 3 5
31–40 Male Master’s a 11–15 Mill 4 5 3 4 4 3
Above 50 Female Master’s a Above 21 M 3 2 3 5 5 1
20–30 Male Master’s a 5–10 Milli 3 4 3 3 5 3
41–50 Male Master’s a 16–20 Mill 3 3 2 4 2 5
41–50 Female Bachelor’s 16–20 Mill 2 4 4 4 3 3
20–30 Male Certificate Below 5 Mi 4 4 5 5 4 3
Above 50 Female Master’s a 11–15 Mill 3 5 4 5 5 3
Above 50 Male Below 12th11–15 Mill 3 3 2 4 3 5
31–40 Female Certificate 5–10 Milli 4 4 4 4 4 2
Above 50 Female Bachelor’s 11–15 Mill 3 4 3 5 4 4
20–30 Female Below 12thAbove 21 M 5 5 5 4 3 3
Above 50 Female Master’s a 5–10 Milli 4 2 3 3 5 2
31–40 Male Certificate Above 21 M 5 4 4 3 3 4
31–40 Male Diploma Above 21 M 3 3 4 1 3 3
41–50 Male Master’s a 11–15 Mill 3 4 3 5 5 4
Above 50 Female Diploma Below 5 Mi 4 2 3 4 3 2
31–40 Female Master’s a 16–20 Mill 4 4 4 2 5 3
20–30 Male Below 12thAbove 21 M 4 3 2 5 3 4
Above 50 Female Certificate Above 21 M 3 2 2 5 3 4
31–40 Female Master’s a 11–15 Mill 4 2 4 5 4 5
Above 50 Male Bachelor’s Below 5 Mi 5 3 4 4 4 4
31–40 Female Certificate Above 21 M 3 3 3 3 4 3
Above 50 Male Bachelor’s 5–10 Milli 3 4 3 5 4 3
20–30 Female Below 12thBelow 5 Mi 3 3 2 3 2 5
20–30 Female Certificate 11–15 Mill 2 5 3 5 5 5
Above 50 Male Certificate 5–10 Milli 3 4 4 4 5 3
41–50 Female Below 12th11–15 Mill 3 5 3 4 3 3
Above 50 Male Diploma Below 5 Mi 3 4 4 3 2 3
Above 50 Female Diploma Above 21 M 5 3 2 5 4 4
20–30 Female Bachelor’s Below 5 Mi 3 3 3 2 5 3
Above 50 Male Diploma 16–20 Mill 4 3 3 4 3 3
20–30 Female Certificate Below 5 Mi 4 4 4 4 5 4
Above 50 Male Bachelor’s 5–10 Milli 5 1 5 4 4 4
Above 50 Female Diploma Below 5 Mi 3 4 4 3 3 4
31–40 Male Bachelor’s Above 21 M 3 5 4 4 5 4
Above 50 Female Below 12th5–10 Milli 5 2 4 1 5 3
31–40 Male Diploma 5–10 Milli 4 5 5 3 4 2
41–50 Female Below 12thBelow 5 Mi 3 5 5 3 4 2
20–30 Male Certificate Above 21 M 3 3 3 3 3 4
41–50 Female Bachelor’s Below 5 Mi 2 3 3 2 2 3
Above 50 Male Bachelor’s 11–15 Mill 3 2 5 4 3 3
Above 50 Female Certificate 16–20 Mill 3 2 3 5 3 5
20–30 Male Master’s a 5–10 Milli 4 4 4 5 4 4
Above 50 Male Certificate Above 21 M 4 3 2 3 3 3
41–50 Female Below 12th11–15 Mill 2 4 3 4 3 4
31–40 Female Master’s a 11–15 Mill 4 3 5 2 4 4
20–30 Female Certificate 11–15 Mill 2 3 3 2 3 5
20–30 Male Bachelor’s Below 5 Mi 3 5 5 3 3 5
Above 50 Male Certificate 11–15 Mill 4 4 4 3 4 2
Above 50 Female Master’s a Above 21 M 4 2 3 1 3 4
Above 50 Male Below 12th16–20 Mill 4 2 2 2 4 3
Above 50 Male Bachelor’s 11–15 Mill 2 5 3 3 4 5
41–50 Female Master’s a 11–15 Mill 2 3 3 3 3 4
20–30 Female Certificate 11–15 Mill 4 3 3 3 4 2
41–50 Female Diploma 11–15 Mill 5 4 2 3 1 2
31–40 Female Bachelor’s 16–20 Mill 3 3 4 5 4 5
20–30 Female Bachelor’s 5–10 Milli 4 3 4 4 3 4
41–50 Female Below 12thAbove 21 M 5 4 3 3 5 4
31–40 Male Bachelor’s Above 21 M 3 5 2 4 4 3
20–30 Male Certificate Above 21 M 5 5 4 4 3 4
20–30 Female Master’s a 5–10 Milli 3 5 4 5 5 5
41–50 Female Below 12th11–15 Mill 3 3 3 4 5 4
41–50 Male Certificate 16–20 Mill 4 4 3 3 4 5
31–40 Female Master’s a Below 5 Mi 2 3 3 4 1 4
31–40 Male Diploma 5–10 Milli 2 3 3 4 3 4
41–50 Male Below 12th5–10 Milli 2 3 3 2 4 4
Above 50 Male Master’s a 11–15 Mill 5 4 1 3 4 4
Above 50 Female Certificate 16–20 Mill 5 5 3 2 4 5
31–40 Female Master’s a 11–15 Mill 3 4 4 2 5 4
31–40 Male Diploma Above 21 M 4 3 1 4 3 2
41–50 Female Diploma 5–10 Milli 4 3 3 4 4 3
Above 50 Female Below 12th16–20 Mill 3 4 3 5 4 3
Above 50 Female Bachelor’s 16–20 Mill 3 4 3 4 4 3
41–50 Male Certificate 5–10 Milli 5 2 4 4 2 3
31–40 Male Certificate 16–20 Mill 2 3 3 2 4 2
20–30 Female Bachelor’s 5–10 Milli 2 3 3 4 4 2
Above 50 Female Bachelor’s 16–20 Mill 2 3 3 1 5 4
Above 50 Male Certificate 11–15 Mill 4 3 3 5 2 4
41–50 Male Certificate 11–15 Mill 3 2 4 1 4 4
31–40 Male Diploma 11–15 Mill 4 3 3 4 3 3
41–50 Female Below 12thAbove 21 M 4 3 3 4 4 4
31–40 Female Below 12th5–10 Milli 5 4 4 2 4 3
31–40 Female Diploma Above 21 M 2 4 3 4 4 5
Above 50 Female Diploma 11–15 Mill 4 2 3 5 2 3
41–50 Female Below 12thAbove 21 M 5 2 4 3 3 3
20–30 Female Master’s a 5–10 Milli 4 4 3 4 3 5
Above 50 Male Certificate 16–20 Mill 5 2 4 4 3 2
31–40 Female Diploma Above 21 M 3 3 3 1 2 4
41–50 Male Bachelor’s 11–15 Mill 3 5 4 5 3 4
20–30 Male Master’s a Below 5 Mi 3 5 2 4 3 4
20–30 Male Below 12thAbove 21 M 3 4 3 5 5 3
Above 50 Male Bachelor’s 11–15 Mill 3 3 2 5 4 2
Above 50 Female Below 12th16–20 Mill 2 3 3 4 2 3
41–50 Female Below 12thBelow 5 Mi 2 3 3 4 5 1
41–50 Female Master’s a 5–10 Milli 4 4 2 4 3 3
20–30 Female Below 12thAbove 21 M 4 4 4 3 4 4
31–40 Female Diploma 11–15 Mill 2 4 5 4 5 2
20–30 Female Certificate 16–20 Mill 2 4 3 4 4 2
20–30 Female Bachelor’s Above 21 M 4 4 4 3 5 1
31–40 Male Bachelor’s 16–20 Mill 4 5 3 3 3 4
31–40 Male Below 12thBelow 5 Mi 3 4 4 3 3 3
41–50 Male Certificate 5–10 Milli 4 5 2 5 5 1
20–30 Male Bachelor’s Below 5 Mi 3 3 4 4 5 3
41–50 Female Master’s a 11–15 Mill 5 4 4 4 2 5
31–40 Female Diploma Below 5 Mi 2 3 5 5 3 4
31–40 Male Diploma 11–15 Mill 5 3 5 3 3 4
41–50 Male Certificate 11–15 Mill 4 4 3 3 5 3
31–40 Male Diploma 11–15 Mill 5 5 3 5 4 4
20–30 Female Bachelor’s Above 21 M 3 4 2 5 4 4
41–50 Male Bachelor’s 5–10 Milli 3 3 5 3 4 3
31–40 Female Below 12thBelow 5 Mi 4 4 3 3 4 2
20–30 Male Master’s a 5–10 Milli 4 4 3 3 3 4
41–50 Female Diploma 11–15 Mill 4 5 4 2 4 4
41–50 Male Bachelor’s Below 5 Mi 3 3 5 3 2 1
20–30 Female Bachelor’s 16–20 Mill 3 4 4 3 3 2
20–30 Male Bachelor’s Below 5 Mi 5 4 5 4 4 3
41–50 Female Diploma 11–15 Mill 5 4 4 5 3 4
20–30 Male Diploma 16–20 Mill 3 4 3 3 4 5
Above 50 Male Certificate 16–20 Mill 4 4 4 3 5 4
20–30 Female Certificate Above 21 M 2 5 2 3 4 4
20–30 Male Certificate Above 21 M 3 5 3 3 5 3
31–40 Female Certificate 11–15 Mill 4 3 4 3 4 4
31–40 Male Master’s a Below 5 Mi 3 3 4 3 5 3
31–40 Male Bachelor’s Above 21 M 3 3 4 4 3 5
Above 50 Male Master’s a 11–15 Mill 2 3 4 2 3 5
41–50 Female Certificate 5–10 Milli 3 3 2 3 4 2
41–50 Male Diploma 16–20 Mill 5 4 3 4 3 2
31–40 Male Diploma Below 5 Mi 4 3 4 4 2 4
31–40 Male Certificate 11–15 Mill 4 5 1 4 3 4
41–50 Female Certificate 16–20 Mill 2 3 4 4 4 3
41–50 Female Master’s a Below 5 Mi 4 3 3 4 2 3
20–30 Male Master’s a 5–10 Milli 5 5 4 2 3 3
41–50 Female Below 12thBelow 5 Mi 2 3 3 4 3 3
20–30 Male Master’s a 11–15 Mill 4 4 3 3 3 5
Above 50 Male Below 12th16–20 Mill 2 3 4 3 4 4
System Understandable
Authority Neutral
Fair Comparisons
Fair Tax Rates
Legal Consistency
Circular Impact
Tax Stress
Affordable Weak
Penalties
Enforcement
Penalty vs Saving
4 4 3 4 5 3 2 4 4 4
3 4 3 5 5 5 2 2 3 4
4 3 4 2 4 4 3 3 4 3
5 3 5 3 4 5 3 3 3 4
2 3 3 5 3 4 4 2 4 3
2 3 3 4 3 3 2 3 3 5
1 4 1 5 4 3 3 3 3 3
5 3 3 4 4 4 5 5 4 3
3 5 4 3 4 3 5 4 3 4
3 1 4 4 3 2 4 4 4 4
3 3 2 3 3 2 2 1 5 4
3 4 4 4 3 3 2 3 2 3
4 3 4 5 3 3 5 4 4 4
3 5 3 3 4 3 3 3 5 4
5 4 3 2 4 4 5 2 3 5
3 4 2 5 3 3 3 5 3 2
5 4 4 3 3 3 4 2 4 2
3 4 5 2 5 4 4 4 3 2
4 5 2 4 5 5 4 4 2 2
5 4 1 2 5 4 4 5 5 3
5 5 2 2 5 5 3 5 4 4
2 3 3 3 3 5 5 5 3 5
3 5 2 2 4 4 5 4 3 1
2 3 3 4 3 3 3 2 4 2
3 4 3 3 5 3 3 3 3 2
3 5 5 3 4 4 4 3 3 4
2 4 3 2 4 4 5 4 5 4
5 2 3 5 3 4 4 3 3 4
4 5 4 3 4 3 4 4 4 2
3 4 4 5 3 3 5 3 3 3
4 4 3 2 1 4 3 5 2 2
3 4 4 3 3 4 3 4 5 2
5 4 3 3 4 5 4 3 3 2
4 4 4 4 3 4 5 2 4 4
3 5 3 4 2 2 2 4 4 4
3 4 3 4 5 3 4 2 3 3
4 4 3 4 2 2 3 5 4 3
2 2 4 3 2 3 4 4 3 3
2 5 3 5 4 3 5 2 4 5
4 4 3 3 5 3 4 3 2 3
4 5 4 2 3 5 3 2 3 3
3 5 4 2 4 3 5 5 4 4
4 4 5 3 4 4 4 2 4 4
3 4 3 2 4 3 2 5 4 3
4 4 3 4 5 3 4 4 3 2
3 3 3 4 5 3 3 3 3 4
3 4 2 2 5 4 4 3 2 4
2 4 3 4 3 4 3 3 3 2
4 3 4 3 4 3 4 3 3 2
1 3 3 4 4 5 3 4 3 3
4 4 3 5 3 4 4 3 3 5
3 4 3 3 4 2 3 3 4 5
3 4 4 4 5 3 3 3 4 4
3 3 4 4 4 4 4 4 2 2
1 5 5 3 3 5 4 4 2 3
3 4 4 3 4 3 2 3 4 3
4 3 4 5 4 3 5 4 4 3
3 3 4 3 3 3 2 2 4 4
5 3 4 2 4 5 3 2 3 3
4 3 5 4 2 2 3 4 3 4
3 2 2 2 3 2 4 2 5 4
3 5 4 5 4 3 4 3 4 4
3 4 2 3 5 4 4 5 1 4
3 3 4 4 3 2 4 4 3 4
4 4 4 3 3 4 5 5 4 3
3 3 3 5 4 4 4 4 1 3
3 4 4 3 4 4 3 5 3 2
2 4 1 4 4 3 2 2 5 5
4 5 4 3 3 2 4 4 5 1
2 3 3 3 2 4 3 4 3 4
5 2 3 2 5 4 2 3 3 2
3 4 3 3 4 4 2 2 5 4
2 3 4 4 4 1 4 5 3 3
2 2 1 2 4 3 1 4 5 5
4 4 3 2 4 5 4 2 4 4
4 2 2 4 2 3 5 3 4 4
4 5 3 5 3 5 1 4 5 2
2 4 2 5 3 3 3 4 5 4
3 3 4 3 4 3 3 3 3 4
4 4 3 4 3 2 5 4 2 3
2 3 4 3 5 4 3 3 4 3
4 4 4 4 3 4 3 5 2 3
5 3 4 3 5 3 4 4 4 3
4 3 4 2 4 4 4 4 3 2
2 3 5 4 3 3 2 4 3 5
3 2 3 4 4 3 4 4 5 4
4 4 3 3 2 3 5 5 4 3
4 3 5 5 4 4 3 2 4 2
3 4 4 4 3 3 1 2 3 1
3 4 2 5 4 5 4 4 4 5
4 3 5 4 3 4 3 4 2 5
4 4 5 5 4 3 5 3 3 3
3 2 3 4 4 3 2 3 3 2
3 3 2 5 5 4 4 2 2 3
3 5 3 5 3 3 3 3 2 4
4 4 5 3 2 4 4 5 3 4
5 3 3 2 5 4 4 3 3 3
3 3 4 2 4 5 4 4 4 2
2 2 2 4 4 2 3 2 4 5
3 2 4 2 4 3 4 3 2 5
5 4 3 4 3 5 3 4 5 4
4 3 2 4 2 5 2 4 4 4
3 5 3 4 4 2 5 4 4 4
4 3 2 3 4 3 3 2 4 4
4 3 4 3 2 5 4 3 5 2
2 3 3 3 3 3 3 4 3 2
5 4 5 3 3 4 4 1 3 4
2 4 4 4 2 2 2 2 5 5
2 3 2 5 3 4 4 3 2 4
4 3 5 3 4 3 4 5 3 4
4 3 1 4 2 2 2 4 4 5
4 4 3 4 4 4 2 3 5 4
4 4 4 5 4 3 3 2 3 3
4 4 4 3 3 3 3 5 3 2
4 5 4 3 3 3 3 2 4 3
4 4 4 4 4 4 3 4 3 4
5 4 5 3 3 3 3 5 1 4
3 4 4 4 2 4 3 5 2 3
4 3 4 4 3 5 5 4 3 4
5 5 4 2 3 4 4 3 4 4
4 2 5 3 4 4 3 3 4 3
4 2 4 3 3 5 5 5 3 3
5 3 3 2 5 3 2 5 1 3
4 4 2 5 4 5 4 2 3 4
5 3 4 4 3 4 2 4 4 4
4 3 4 5 4 3 4 5 4 3
3 3 2 3 3 3 4 2 4 5
1 4 3 4 2 4 5 1 4 4
4 4 4 4 2 5 4 4 4 2
4 4 2 3 3 3 5 4 4 2
4 3 3 3 3 3 4 4 5 4
5 4 3 4 3 2 4 4 3 1
2 4 2 4 5 3 4 2 2 3
5 3 2 2 5 3 3 2 4 3
5 3 3 3 2 2 1 3 4 4
2 3 4 5 4 3 3 4 2 5
5 4 1 3 4 4 3 1 5 2
5 3 2 4 4 5 2 3 3 2
5 3 3 3 2 5 5 4 4 2
1 2 4 3 3 4 5 2 4 2
4 2 4 4 5 3 5 5 2 3
4 3 4 3 4 2 4 4 4 4
2 5 3 3 4 3 5 4 2 5
4 2 2 4 3 4 2 2 2 2
2 3 5 3 4 3 4 3 3 3
5 5 4 4 3 3 3 3 1 2
2 3 5 3 3 2 3 3 4 3
4 4 2 3 5 5 3 5 2 5
4 4 4 3 3 5 4 4 3 3
3 5 3 4 4 3 4 3 4 4
4 3 4 4 2 4 2 4 3 4
4 2 4 3 5 2 5 3 4 4
4 3 4 4 3 5 3 2 4 3
4 3 4 5 3 5 5 3 2 2
5 4 4 2 5 4 2 4 4 3
3 3 3 3 2 2 4 2 4 4
5 3 2 2 3 5 4 4 3 1
5 2 5 4 4 5 4 3 4 4
4 2 4 4 4 2 5 2 3 4
3 3 3 4 3 2 2 4 3 4
3 4 4 4 4 4 2 4 3 3
5 4 3 3 4 4 4 3 4 2
5 4 2 5 4 2 5 5 4 5
3 4 5 1 3 5 5 3 5 4
3 3 4 2 3 3 4 3 4 3
3 4 2 5 3 4 5 3 3 5
4 4 5 5 3 3 4 1 2 3
3 3 3 3 3 4 4 4 3 4
4 4 4 4 3 4 3 4 3 4
3 5 3 5 3 3 3 3 3 5
2 4 3 2 2 2 3 2 5 3
2 2 3 4 5 2 2 4 4 5
3 3 4 4 4 2 4 4 3 3
3 3 3 4 3 3 2 3 4 2
4 4 3 5 3 3 3 4 3 3
3 3 1 4 5 4 4 3 3 5
5 4 4 4 3 3 1 5 5 3
5 4 2 4 4 3 5 4 1 4
5 3 2 3 3 4 4 1 4 4
1 3 3 5 3 3 2 3 2 3
3 5 2 3 1 4 2 2 4 5
3 3 3 4 4 4 3 3 4 5
5 5 3 3 4 2 5 3 5 3
4 5 5 4 4 2 5 5 3 4
4 4 2 4 4 3 4 3 4 3
5 4 4 2 5 4 4 4 3 5
4 2 2 4 4 4 3 4 3 5
4 4 5 5 5 2 3 4 4 4
4 2 2 4 3 4 5 3 4 3
2 3 4 2 5 4 4 5 3 3
2 5 4 5 5 1 4 3 5 3
5 4 4 4 5 4 4 4 4 4
3 5 2 3 4 2 4 3 4 3
3 3 3 3 5 3 2 4 2 3
4 3 2 2 3 3 5 3 3 3
5 4 2 3 4 4 5 5 3 3
2 4 3 4 4 4 5 3 2 5
3 5 2 5 5 4 5 5 3 1
4 4 3 3 4 3 3 3 3 4
4 5 3 2 3 4 4 2 3 3
4 5 3 3 4 4 4 3 2 4
3 4 4 3 4 5 4 4 5 5
2 3 4 2 3 4 4 5 2 4
4 4 5 4 4 1 1 2 3 4
5 5 2 3 4 4 2 2 3 3
4 4 4 4 3 3 3 2 5 3
4 2 3 3 4 5 4 3 2 3
3 4 3 4 5 2 3 4 3 5
3 2 2 5 4 2 5 2 3 3
5 5 2 2 4 3 2 4 3 3
2 4 4 4 4 4 4 1 4 4
3 3 3 5 3 4 2 4 4 3
3 4 3 2 3 3 3 3 2 3
3 2 5 3 3 4 4 5 3 4
3 4 2 3 3 2 4 3 3 5
4 2 2 5 5 5 4 4 5 4
4 2 4 4 5 5 4 3 3 4
3 3 5 4 2 4 4 3 5 4
5 3 5 4 4 2 5 3 4 3
3 4 2 4 4 5 3 3 3 5
3 3 4 4 3 4 3 3 2 4
3 5 3 4 5 5 5 4 4 3
3 2 3 4 4 2 3 4 4 4
3 4 5 4 4 4 4 3 5 5
2 2 2 4 4 5 3 5 2 5
4 4 2 2 4 2 5 3 2 5
4 3 3 3 2 3 4 2 4 3
5 3 4 2 4 4 3 4 4 4
4 3 4 3 3 5 4 4 4 2
4 4 4 2 4 4 4 3 2 5
4 1 4 3 3 3 4 4 4 2
4 4 1 3 5 3 2 3 3 3
5 5 2 3 4 3 3 4 5 5
3 4 4 3 4 2 4 5 4 3
5 4 2 4 4 3 2 5 5 2
3 4 3 3 2 3 1 4 3 4
4 3 3 4 4 3 4 4 3 4
3 2 4 1 5 2 4 5 2 4
2 4 2 2 3 4 2 4 4 4
5 3 4 5 3 3 3 5 3 4
4 5 2 2 4 5 2 1 2 2
3 4 4 3 3 3 4 4 3 3
3 4 4 4 4 3 3 4 3 4
2 3 4 3 2 3 3 4 4 2
4 5 3 4 4 3 3 2 4 3
4 3 3 2 4 5 4 4 4 4
5 3 3 3 4 3 4 4 4 5
3 3 4 5 3 5 5 3 2 3
2 3 4 5 3 3 4 3 4 3
4 3 4 2 2 5 4 5 3 2
3 2 4 5 2 5 3 2 3 3
3 2 3 4 3 4 2 5 1 3
4 4 3 4 3 2 4 4 4 3
3 3 5 4 5 3 3 4 4 1
4 4 3 4 4 3 5 3 4 5
3 4 5 2 3 4 4 4 4 2
4 2 4 5 4 3 2 3 3 3
5 3 2 3 4 3 3 4 5 5
5 3 3 3 4 3 5 2 2 2
3 3 2 4 2 4 4 3 3 5
3 2 4 4 2 1 2 4 4 3
3 3 2 3 3 3 3 4 4 3
3 2 2 4 4 4 2 3 4 1
4 3 4 3 5 4 2 3 3 3
5 4 2 3 3 5 5 3 3 4
2 3 3 3 3 3 4 3 4 3
3 3 5 4 4 3 3 4 3 3
4 4 4 4 2 4 4 3 2 2
5 4 4 5 4 3 4 4 2 3
2 3 3 3 3 4 5 4 5 2
4 4 4 1 3 5 4 3 3 4
3 2 5 5 5 4 5 2 3 1
3 4 4 4 4 5 4 2 4 5
5 3 5 4 4 3 3 3 4 2
4 5 3 5 4 3 3 4 5 2
4 4 4 3 5 3 2 4 5 3
2 3 3 3 4 3 4 5 5 2
4 4 2 5 2 4 4 3 3 2
4 4 4 3 5 5 4 3 5 2
5 2 5 3 3 4 2 5 4 4
4 4 4 4 3 4 4 4 3 5
3 5 2 3 4 4 3 4 3 2
4 5 3 2 4 2 2 4 3 4
4 3 3 4 3 3 3 2 4 3
3 5 4 4 3 4 4 4 3 4
4 4 3 2 4 3 5 3 3 4
3 3 3 2 3 3 2 2 5 3
4 5 4 5 3 4 3 3 4 3
4 4 3 5 3 4 1 3 4 4
5 1 3 3 5 4 3 3 4 4
3 4 3 3 4 4 3 5 3 2
3 3 4 4 4 2 5 3 3 3
4 5 3 5 2 3 5 1 2 3
2 3 3 2 5 3 2 4 4 3
2 1 4 1 4 5 3 4 5 4
4 4 4 4 4 4 4 4 5 5
4 4 3 5 4 2 3 4 4 3
3 3 4 3 5 4 4 3 3 2
5 4 4 3 3 3 3 3 5 4
5 4 4 3 2 4 5 3 4 2
4 3 5 4 4 2 5 5 3 3
5 3 4 3 4 5 5 4 3 3
Enforcement Encouragement
Impact on Compliance
Proper Power
Respect
Use Power
Mutual No
Trust
Abuse No
of Power
Harm to
Tax_Knowledge_Mean
Business Fairness_Mean
Fines_Mean
3 3 5 4 3 5 3 3.666667 3.571429 3.6
5 1 3 3 3 4 5 2.666667 3.857143 3
3 2 3 4 3 4 5 3.166667 3.428571 3
4 3 2 4 4 3 3 3 4 3.4
4 3 4 4 3 3 3 2.833333 3.428571 3.2
3 4 2 4 5 4 3 2.333333 2.857143 3.6
4 4 3 2 4 4 2 3.333333 3 3.4
3 5 3 3 4 4 3 3 4 4
5 2 3 4 4 3 3 3.666667 3.857143 3.6
2 5 4 4 2 4 4 3.166667 3 3.8
3 3 4 3 5 4 3 3 2.571429 3.2
5 2 4 3 4 3 3 3.5 3.285714 3
4 4 2 4 4 5 3 3.166667 3.857143 4
4 4 4 4 3 3 3 3.5 3.428571 4
3 3 3 2 4 4 4 2.833333 3.857143 3.2
4 1 3 2 4 4 3 3.5 3.285714 3
4 2 3 3 5 3 3 3.833333 3.714286 2.8
4 1 2 2 4 5 5 3.5 3.857143 2.8
3 3 5 3 3 4 5 3.5 4.142857 2.8
5 3 4 4 4 4 4 3.833333 3.571429 4.2
4 4 4 5 3 5 4 4 3.857143 4.2
3 4 5 2 3 1 1 4 3.428571 4
3 3 2 3 1 1 2 3.666667 3.571429 2.8
3 4 4 4 1 5 4 4 3 3
3 5 3 4 4 4 3 2.5 3.428571 3.2
5 1 2 4 4 4 3 3.666667 4 3.2
5 3 3 5 3 2 4 3 3.428571 4.2
3 4 4 2 4 1 2 3.666667 3.714286 3.4
3 3 3 2 4 2 2 3.333333 3.857143 3.2
3 3 5 3 4 4 3 2.833333 3.857143 3
4 5 3 5 3 3 5 3.666667 3 3.6
5 5 3 4 3 4 5 3.5 3.428571 4.2
5 3 4 2 3 4 4 2.833333 4 3.2
4 4 3 4 3 4 4 3.5 4 3.6
4 2 4 3 4 4 3 2.833333 3 3.6
2 3 3 4 3 4 4 4 3.714286 2.6
4 5 4 4 4 4 3 3.333333 3.142857 4.2
3 3 2 3 4 4 4 3.166667 2.857143 3.2
4 4 5 4 3 4 3 3.833333 3.857143 3.8
3 3 1 1 3 5 2 2.833333 3.714286 2.8
3 3 1 5 3 5 3 3.166667 3.714286 2.8
4 5 5 3 3 3 3 3.333333 3.714286 4.4
5 4 3 1 4 4 3 2.666667 4 3.8
4 2 1 3 3 4 3 4 3 3.6
3 3 4 4 3 4 2 3.5 3.857143 3
4 5 3 3 4 4 5 3.5 3.428571 3.8
4 2 3 3 4 4 4 4.5 3.428571 3
4 3 5 3 3 4 2 3.833333 3.285714 3
5 5 2 5 4 3 2 3.5 3.571429 3.6
2 5 3 3 3 5 4 3 3.285714 3.4
3 3 2 2 4 2 3 3.833333 3.857143 3.4
4 4 5 4 4 3 3 3.5 3.142857 4
3 3 3 5 3 2 5 3 3.714286 3.4
5 5 2 3 4 5 3 3.666667 3.714286 3.6
3 4 3 2 4 4 4 3.333333 3.714286 3.2
3 2 5 3 3 5 2 2.833333 3.285714 3
4 5 4 4 3 3 1 4.166667 4 4
5 3 2 5 4 4 2 3.166667 3 3.6
4 3 3 3 2 3 4 3.833333 3.714286 3
4 5 4 4 4 3 4 3.666667 3.285714 4
3 4 4 3 3 5 5 3.333333 2.571429 3.6
4 4 4 4 3 4 3 3.5 4 3.8
5 4 3 5 4 4 5 3.666667 3.571429 3.8
4 4 5 3 2 3 4 3.666667 3.285714 3.8
4 3 3 2 3 4 3 3.333333 3.857143 3.8
3 3 4 5 4 1 4 3.5 3.714286 2.8
5 5 5 5 2 5 3 3.666667 3.571429 4
3 4 5 4 4 2 3 2.833333 2.857143 3.8
4 3 3 5 4 3 5 3.333333 3.571429 3.4
5 4 3 2 3 3 3 3.5 2.857143 4
3 3 3 2 3 5 4 4 3.285714 2.8
3 3 2 3 3 4 4 2.666667 3.285714 3.4
3 4 5 5 2 2 5 3.5 3.142857 3.6
4 2 4 3 3 4 5 3.333333 2.142857 4
4 3 3 3 4 2 2 3 3.714286 3.4
3 4 3 4 2 5 3 3.166667 3.142857 3.6
4 4 4 3 3 5 3 3.666667 3.714286 3.8
3 2 2 3 3 3 3 2.666667 3.142857 3.6
2 4 1 4 3 3 4 4 3.285714 3.2
4 3 3 3 4 4 5 2.833333 3.571429 3.2
4 3 3 3 3 5 5 3.833333 3.428571 3.4
5 3 3 4 3 3 5 3.666667 3.714286 3.6
2 4 2 4 2 3 5 3.833333 3.857143 3.4
3 4 4 2 3 5 5 2.666667 3.571429 3.2
2 4 2 4 3 2 4 3.166667 3.142857 3.6
3 2 4 3 5 3 4 3.5 3.285714 3.6
4 4 5 3 3 3 3 3.666667 3.428571 4
4 4 4 5 4 2 4 4 4 3.2
4 4 2 2 3 3 2 3.5 3.142857 2.8
4 5 3 3 4 3 3 3.666667 3.857143 4.4
5 1 2 5 2 4 5 4 3.714286 3.4
3 4 3 5 2 5 2 3.166667 4.285714 3.2
4 3 4 5 3 2 4 2.833333 3 3
4 4 5 4 4 2 3 3.666667 3.714286 3
3 4 3 3 3 3 3 4.166667 3.571429 3.2
2 4 3 2 4 4 3 2.833333 3.714286 3.6
1 5 3 1 4 4 4 3.5 3.714286 3
3 4 3 2 5 2 4 3.833333 3.571429 3.4
3 4 3 4 3 2 3 3.166667 2.714286 3.6
3 4 4 5 2 3 4 4 3.142857 3.4
4 3 5 4 3 4 3 3.5 3.857143 4
4 5 4 3 4 5 4 4.333333 3.142857 4.2
4 4 2 4 2 1 3 4 3.714286 4
3 4 3 5 2 5 3 2.666667 3.142857 3.4
4 5 4 3 5 4 2 4 3.571429 3.8
4 3 4 4 4 3 5 3.333333 2.857143 3.2
4 2 4 3 4 3 4 3 4 2.8
3 3 3 2 2 4 5 4 2.857143 3.6
2 3 4 5 5 3 3 3.666667 3.285714 2.8
3 2 2 4 3 4 3 3.333333 3.714286 3.4
4 3 5 2 4 2 3 3.5 2.571429 4
2 5 3 4 3 3 4 3.833333 3.571429 3.8
4 1 4 3 4 2 3 4 3.857143 2.6
4 5 2 3 3 5 3 3.833333 3.428571 3.8
5 3 3 3 3 3 4 3.666667 3.571429 3.4
3 4 3 3 4 4 3 2.5 3.857143 3.6
4 3 5 4 1 3 4 3.666667 3.714286 3.4
4 5 3 4 5 3 3 3.333333 3.428571 3.8
4 3 4 2 3 3 5 3.5 4 3.6
3 4 3 4 4 3 3 4.333333 3.857143 3.6
3 4 5 3 3 3 5 3.333333 3.571429 3.4
4 4 2 5 3 3 4 3.5 3.714286 3.8
3 3 4 2 4 3 1 3 3.285714 3
2 4 2 3 4 3 5 3.166667 4 3
3 2 4 3 2 4 3 3.5 3.571429 3.4
4 4 5 4 3 3 4 3.333333 3.857143 4
3 2 4 4 2 4 3 3.666667 3 3.2
2 3 5 2 3 3 2 3.5 3.285714 2.8
3 4 4 3 4 5 3 2.666667 3.857143 3.4
3 2 4 4 3 4 5 3.5 3.428571 3
4 4 4 3 5 5 4 3.166667 3.285714 4.2
2 3 4 5 4 5 4 3.833333 3.571429 2.6
2 2 5 2 3 3 3 3.666667 3.428571 2.2
5 3 4 1 4 5 4 2.833333 3.285714 3.4
5 4 2 2 5 3 2 3.5 2.714286 4
3 2 4 4 4 2 3 3.666667 3.428571 3.2
4 2 3 3 4 3 4 3.5 3.428571 2.8
3 3 4 3 4 4 3 3.5 3.571429 2.8
3 3 3 3 4 4 4 3.5 3.714286 3.2
5 2 1 3 3 1 5 4 3.142857 3
3 3 5 2 5 4 4 4.333333 3.857143 3.2
3 3 4 5 4 3 2 3.5 3.428571 3.6
5 3 5 4 3 2 5 3.333333 3.571429 3.8
4 3 3 2 4 4 3 3 3 2.6
3 2 4 3 4 4 4 3.166667 3.428571 2.8
2 5 5 4 4 5 3 3.833333 3.857143 2.6
4 3 3 4 2 4 3 3 3 3.4
3 5 4 5 2 5 2 3.833333 3.714286 4
4 3 3 4 3 3 4 3.666667 3.857143 3.4
4 3 3 4 5 4 2 3.5 3.714286 3.6
4 2 5 3 3 1 4 3.833333 3.285714 3.4
3 3 3 5 3 3 5 3.166667 3.571429 3.4
3 4 4 3 3 4 2 3.666667 3.714286 3.2
5 4 4 4 3 4 3 4.166667 4.142857 3.2
4 4 3 2 5 4 2 3.833333 3.714286 3.8
3 3 4 5 4 4 3 3.666667 2.857143 3.2
4 2 3 4 4 4 4 3.5 3.428571 2.8
4 2 3 4 4 5 2 4 4.142857 3.4
4 1 4 3 5 4 4 3.333333 3.571429 2.8
3 4 3 4 3 3 4 3.666667 2.857143 3.6
5 4 5 1 4 3 3 3.833333 3.571429 3.8
1 3 4 3 4 4 4 4 3.857143 2.6
4 3 4 3 5 2 4 2.833333 3.857143 4.2
2 3 3 2 4 3 3 3.166667 3.714286 3.4
3 3 2 4 4 3 3 3.5 3.142857 3.2
5 4 3 2 3 5 5 3.166667 3.714286 4
3 2 3 3 4 1 5 4 4 2.2
5 3 3 2 5 3 5 3.833333 3.285714 3.8
5 3 3 2 5 4 3 3.166667 3.714286 3.8
4 3 3 4 4 4 3 3.5 3.571429 3.6
3 3 3 3 4 3 4 3.166667 2.571429 3.2
3 3 2 5 3 3 3 3.333333 2.857143 3.8
4 5 5 5 4 3 4 4.166667 3.428571 3.8
3 4 3 3 4 5 2 4.166667 3 3.2
5 2 5 3 5 4 3 3.333333 3.571429 3.4
4 2 4 2 1 4 3 3.666667 3.428571 3.4
2 3 4 2 2 3 4 3.833333 3.428571 3.6
3 4 4 4 4 3 5 4.166667 3.857143 3.2
2 3 3 2 4 4 3 3.166667 3.428571 2.8
5 2 4 5 4 5 3 3.833333 2.857143 3
2 5 3 2 3 5 4 2.833333 2.857143 3.6
4 1 3 5 3 4 2 4 3.428571 3.4
3 3 2 5 4 3 2 3 3.857143 3.4
3 4 3 5 5 5 5 3.666667 4.142857 3.8
3 3 4 5 4 4 2 3.5 3.571429 3.2
1 3 3 4 2 5 4 3.166667 4 3.2
3 4 4 3 5 3 4 4 3.285714 3.8
4 2 2 4 5 2 4 4 4 3.6
4 3 3 4 4 3 3 3.166667 3.428571 3.4
4 2 5 4 4 5 3 3.666667 3.428571 3.4
4 2 2 3 3 2 5 3 3.714286 3.4
4 5 3 3 4 5 4 4.166667 4.285714 4.2
4 5 4 4 3 4 1 3.833333 3.285714 3.8
3 4 3 3 3 5 3 3.5 3.142857 3.2
3 2 3 2 4 4 3 3.166667 3.142857 2.8
4 3 3 4 5 4 2 3.833333 3.857143 3.6
4 3 3 4 3 3 3 3.166667 3.714286 3.4
1 2 4 4 2 3 5 3.333333 4.142857 2.4
5 3 2 2 3 2 3 4.166667 3.428571 3.6
4 5 4 4 4 3 1 3.833333 3.571429 3.4
2 3 3 4 5 3 3 3.5 3.857143 2.8
5 3 5 4 2 3 3 4.166667 3.857143 4.4
5 4 5 2 4 4 4 3.333333 3.142857 4
3 4 4 2 3 2 4 3.833333 3.285714 3.2
4 5 3 5 5 3 5 3.666667 3.571429 3.4
4 3 3 4 1 3 1 3.166667 3.571429 3.4
4 1 4 4 4 2 3 2.5 3.571429 2.6
5 2 3 3 3 4 5 3.333333 3.428571 3.8
4 4 3 3 4 4 4 3.5 3.285714 3.2
2 3 3 4 4 4 4 4.166667 3.285714 3
2 5 4 3 4 3 3 3 3.714286 3.2
4 4 4 5 5 5 5 3.333333 3.285714 3.8
3 2 4 4 5 4 5 3.666667 3 2.6
4 3 3 4 3 3 2 3 3.428571 3.8
2 5 3 4 4 3 5 4 3 3.6
5 3 2 4 5 3 2 3.5 3.857143 4.2
3 3 4 5 4 3 4 2.833333 4 3.2
3 5 3 4 3 3 3 2.833333 3.571429 4
3 4 5 4 3 4 3 3.666667 4 3.4
3 3 4 2 1 5 2 3 3.571429 3.4
3 2 4 4 3 3 4 3.166667 3.428571 2.8
5 2 5 4 2 3 4 2.833333 4.285714 3.6
4 3 2 3 3 2 3 4 3 3.8
3 4 4 3 2 2 3 3.666667 4 4
4 3 5 3 4 3 3 4 3.142857 3.8
4 3 3 5 2 3 4 3.5 3.285714 3.4
4 3 4 2 3 4 4 4.166667 3.142857 3.2
5 3 3 4 3 3 4 4.5 3.571429 4
2 3 4 4 4 4 3 3.666667 3.714286 3
3 2 4 3 3 3 3 3.833333 3.714286 3
4 4 2 4 3 3 3 2.833333 3.142857 3.6
3 4 4 4 2 3 3 3.166667 3.142857 3.2
4 2 1 3 4 3 3 3 3.571429 4
5 5 1 3 2 4 5 3.5 3.428571 4.4
3 4 2 4 3 2 5 4 3.428571 3.8
4 3 3 4 1 4 4 3.666667 2.714286 3.6
5 2 3 3 2 4 2 2.833333 3.571429 3.6
3 2 3 4 3 4 3 3.5 3 3.2
3 5 4 1 5 3 3 3.666667 2.714286 4
4 3 3 5 2 3 5 3.5 3.714286 3.8
2 3 5 5 4 5 4 3.333333 3.428571 2
2 5 3 3 2 4 3 2.666667 3.428571 3.4
3 3 2 5 4 3 3 3 3.571429 3.4
3 3 3 4 4 3 3 3 2.857143 3.2
4 3 3 1 4 5 5 3.5 3.714286 3.2
2 4 4 3 2 4 5 3 3.571429 3.6
4 4 4 2 3 4 5 3.333333 3.571429 4.2
2 2 4 5 3 4 3 3.666667 4 2.4
4 3 3 4 1 5 2 3.666667 3.428571 3.4
2 4 3 2 4 3 4 3.666667 3.428571 3.2
3 3 3 3 1 2 2 3.166667 3.428571 2.8
3 3 3 2 4 3 4 3.333333 3 3
4 2 5 4 5 3 4 3.833333 3.428571 3.4
3 4 3 3 4 5 4 3.333333 3.714286 3.2
3 3 4 2 2 4 5 2.666667 3.857143 3.6
3 1 3 2 4 4 3 4 3.571429 2.8
3 3 3 3 3 4 4 3.5 3.428571 3
3 4 2 3 4 4 4 3.833333 3.285714 4.2
2 4 3 4 5 3 3 3.166667 3.714286 2.4
4 4 5 2 4 2 2 2.833333 3.142857 3.8
2 4 4 5 3 5 4 3 2.571429 3.4
4 5 3 3 4 2 4 3.333333 2.857143 4
4 5 5 5 3 3 3 3.833333 3 3.4
4 3 2 3 4 4 4 3.666667 3.571429 3.2
3 3 2 5 5 4 3 3.166667 3.857143 3.2
5 5 4 5 2 2 3 3.5 3 4
3 3 4 4 3 4 3 3.666667 3.571429 3.2
4 3 4 2 5 4 4 3.333333 3.714286 2.8
1 3 3 3 4 1 3 3.666667 4.142857 2.6
4 3 4 2 3 3 5 3.666667 3.285714 3.6
3 3 2 4 3 5 5 4 3.571429 3.2
4 3 3 4 3 4 3 3.666667 4.142857 2.6
4 3 4 5 3 3 3 3.833333 4 3.6
4 3 3 3 2 4 3 3.666667 3.857143 3.2
4 2 3 2 3 3 3 4.333333 3.857143 3.4
2 3 4 4 3 5 2 3.666667 3.571429 3.4
3 5 5 4 3 2 5 3.5 3.142857 4
5 2 4 4 3 4 3 3.333333 3.571429 3
2 4 2 3 3 4 3 3.5 4.142857 3.2
5 3 3 4 5 4 5 3.833333 3.428571 4.2
3 5 3 4 4 4 3 2.833333 3.857143 4
3 4 3 3 4 3 5 3.166667 3.428571 3.2
4 3 5 4 4 3 3 4.166667 3.142857 3.6
4 5 4 3 4 3 1 4.166667 3.285714 3.6
3 5 4 4 3 2 3 3.666667 3.857143 3.8
4 2 5 4 4 4 3 4 3.571429 3.2
5 3 3 3 4 2 4 3.333333 2.714286 3.6
4 4 3 4 4 2 1 3.666667 4 3.6
4 3 5 4 2 4 5 3.666667 3.428571 3.6
4 5 3 4 4 2 4 3.5 3.428571 4
2 4 5 4 5 3 3 3.666667 3.428571 3.2
3 3 3 5 2 3 2 3.166667 3.571429 3
4 4 4 4 4 3 4 2.833333 3.857143 2.8
3 4 3 3 3 4 4 3.5 2.857143 3.6
2 3 3 3 5 5 2 3.5 2.857143 3.6
3 4 4 4 3 3 2 3.5 4 4.2
2 3 3 2 2 4 3 3.333333 3.571429 3.2
2 2 3 3 2 3 4 3.166667 3.714286 2.4
3 3 5 3 5 5 4 3.666667 3.571429 3.6
3 4 4 3 4 3 4 3 3.857143 3.2
3 4 4 4 5 4 3 3.666667 3.857143 3.6
4 4 4 3 3 4 4 3.333333 4.142857 3.6
Trust_Mean
Tax_Compliance
4 3.79
3.6 3.2
3.8 3.38
3.2 3.49
3.4 3.39
3.6 2.95
3 3.17
3.4 3.47
3.4 3.65
3.6 3.5
3.8 3.08
3.4 3.6
3.6 3.65
3.4 3.55
3.4 3.55
3.2 3.36
3.4 3.53
3.6 3.47
4 3.58
4 3.8
4.2 3.97
2.4 3.51
1.8 3.18
3.6 3.35
3.6 3.2
3.4 3.54
3.4 3.5
2.6 3.45
2.6 3.41
3.8 3.27
3.8 3.6
3.8 3.59
3.4 3.29
3.6 3.63
3.6 3.38
3.6 3.63
3.8 3.6
3.4 3.33
3.8 3.95
2.4 3
3.4 3.3
3.4 3.54
3 3.35
2.8 3.5
3.4 3.47
3.8 3.77
3.6 3.73
3.4 3.47
3.2 3.42
3.6 3.25
2.6 3.4
3.8 3.59
3.6 3.34
3.4 3.75
3.4 3.33
3.6 3.24
3 3.81
3.4 3.19
3 3.36
3.8 3.63
4 3.37
3.6 3.6
4.2 3.92
3.4 3.58
3 3.45
3.6 3.44
4 3.82
3.6 3.18
4 3.68
2.8 3.14
3.4 3.46
3.2 2.97
3.8 3.35
3.8 3.35
2.8 3.32
3.4 3.22
3.6 3.56
2.8 2.99
3 3.19
3.8 3.33
3.8 3.67
3.6 3.35
3.2 3.7
3.8 3.4
3 3.18
3.8 3.51
3.4 3.59
3.8 3.84
2.4 2.89
3.2 3.86
3.6 3.86
3.4 3.56
3.6 3.07
3.6 3.64
3 3.6
3.2 3.27
3.2 3.46
3.2 3.41
3 3.13
3.6 3.63
3.8 3.75
4 3.86
2.4 3.66
3.6 3.14
3.6 3.68
4 3.31
3.6 3.49
3.2 3.34
4 3.43
3.2 3.33
3.2 3.26
3.4 3.69
3.2 3.36
3.2 3.77
3.2 3.46
3.4 3.29
3.4 3.5
3.6 3.45
3.4 3.71
3.4 3.77
3.8 3.52
3.4 3.46
2.8 3.18
3.4 3.46
3.2 3.35
3.8 3.69
3.4 3.37
3 3.12
3.8 3.52
4 3.42
4.2 3.66
4.4 3.85
3.2 3.17
3.6 3.27
2.8 3.23
3.4 3.66
3.4 3.31
3.6 3.41
3.6 3.67
2.6 3.29
4 3.97
3.6 3.73
3.8 3.44
3.2 2.92
3.8 3.49
4.2 3.58
3.2 3.19
3.6 3.9
3.4 3.69
3.6 3.65
3.2 3.4
3.8 3.42
3.2 3.45
3.6 3.99
3.2 3.75
4 3.54
3.8 3.43
3.6 3.79
4 3.34
3.4 3.53
3.2 3.76
3.8 3.72
3.6 3.46
3 3.33
3.2 3.17
3.6 3.72
3.2 3.46
3.6 3.51
3.4 3.45
3.6 3.41
3.4 3.01
3.2 3.32
4.2 3.85
3.4 3.34
4 3.62
2.8 3.24
3 3.49
4 3.88
3.2 3.09
4.2 3.69
3.4 3.23
3.4 3.68
3.2 3.39
4.6 4.11
3.8 3.65
3.6 3.5
3.8 3.8
3.4 3.93
3.4 3.35
4.2 3.52
3 3.34
3.8 4.14
3.2 3.4
3.4 3.3
3.2 3.07
3.6 3.79
3.2 3.37
3.6 3.32
2.4 3.42
3.2 3.61
3.6 3.45
3.4 4.04
3.8 3.35
3 3.41
4.2 3.77
2.4 2.94
3.4 2.95
3.6 3.5
3.6 3.53
3.8 3.51
3.4 3.34
4.8 3.67
4.4 3.25
3 3.1
3.8 3.63
3.2 3.69
4 3.31
3.2 3.35
3.8 3.74
2.8 3.33
3.6 3.18
3.6 3.52
2.6 3.51
2.8 3.73
3.6 3.49
3.4 3.49
3.4 3.48
3.4 3.76
3.8 3.5
3.2 3.61
3 3.32
3.2 3.07
2.8 3.35
3 3.59
3.2 3.67
3.2 3.26
2.8 3.19
3.4 3.29
3.2 3.38
3.6 3.5
4.6 3.34
3 3.13
3.4 3.3
3.4 3.22
3.6 3.42
3.6 3.48
3.6 3.62
3.8 3.53
3 3.51
3.2 3.44
2.2 2.9
3.2 3.06
4.2 3.56
3.8 3.48
3.4 3.44
3.2 3.37
3.4 3.34
3.4 3.71
3.6 3.15
3 3.23
4.2 3.14
3.2 3.31
3.8 3.4
3.4 3.35
3.8 3.53
3.2 3.39
3.6 3.74
3.8 3.45
2.8 3.27
3.4 3.28
3.8 3.52
3.4 3.41
3.6 3.59
3 3.35
2.8 3.63
3.6 3.6
3.8 3.61
3.6 3.47
3 3.6
4.2 3.81
3.6 3.52
3.6 3.33
3.8 3.74
3 3.61
3.2 3.72
4 3.68
3.2 3.12
2.8 3.57
4 3.46
3.4 3.54
4 3.61
3 3.36
3.8 3.43
3.4 3.14
3.6 3.31
3.2 3.73
2.8 3.3
3 2.96
4.4 3.66
3.6 3.28
4 3.94
3.6 3.6