표 7 변수들의 상관관계
| 변수 | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. ACQ | 1 | | | | | | |
| 2. LNDEBT | 0.36** | 1 | | | | | |
| 3. LNHOUSETAX | −0.16** | 0.03 | 1 | | | | |
| 4. PERCEPT | 0.08** | 0.07** | 0.13** | 1 | | | |
| 5. COMPLY | 0.01 | 0.10** | 0.00 | −0.05** | 1 | | |
| 6. AVOID | −0.03 | −0.02 | 0.02 | 0.07** | −0.10** | 1 | |
| 7. BUS | 0.00 | 0.02 | −0.01 | −0.02 | −0.05** | 0.09** | 1 |
| 8. AGE | 0.02 | −0.16** | −0.08** | −0.20** | −0.16** | 0.05* | 0.06** |
| 9. FEMALE | −0.10** | −0.12** | −0.13** | −0.14** | −0.09** | 0.02 | −0.02 |
| 10. EDU | 0.03 | 0.07** | 0.18** | 0.17** | 0.14** | −0.10** | −0.11** |
| 11. LNHINC | 0.09** | 0.15** | 0.35** | 0.21** | 0.09** | −0.04* | −0.02 |
| 12. LNFASSET | 0.02 | −0.08** | 0.14** | 0.15** | 0.07** | 0.01 | −0.01 |
| 13. FNUM | 0.06** | 0.19** | 0.16** | 0.15** | 0.06** | 0.00 | 0.08** |
| 14. METRO | −0.13** | 0.08** | 0.22** | 0.05** | 0.05** | −0.04 | −0.02 |
| 변수 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 8. AGE | 1 | | | | | | |
| 9. FEMALE | 0.19** | 1 | | | | | |
| 10. EDU | −0.29** | −0.20** | 1 | | | | |
| 11. LNHINC | −0.22** | −0.31** | 0.25** | 1 | | | |
| 12. LNFASSET | −0.10** | −0.11** | 0.21** | 0.29** | 1 | | |
| 13. FNUM | −0.17** | −0.43** | 0.08** | 0.36** | 0.06** | 1 | |
| 14. METRO | 0.03 | −0.04* | 0.09** | 0.08** | 0.01 | 0.04* | 1 |
*p <0.05, **p <0.01.