A study published in 2006 by Friedrich Schneider on the world’s shadow economies dealt briefly with the “tax morality” of Germans. According to the study, two-thirds of the Germans surveyed regarded tax evasion as a “trivial offence,” while only one-third judged stealing a newspaper this way. Indian tax morality is similar, but it makes a distinction between expatriate illicit money, which is viewed as a serious crime perpetrated by the very corrupt, and money held within India, which is perceived as a practical measure.

Which of the following conclusions can be drawn from the above?
(i) Two-thirds of the Germans evade tax and consider it only a trivial offence.
(ii) Stealing a newspaper is a bigger crime in Germany than tax evasion.
(iii) As long as the money is held in India, illicit money is accepted as practical by Indians.
(iv) Indians regard tax evasion, especially holding illicit money abroad, as a serious crime.