本文利用2009年「國際社會調查研究計畫」，發現女性較男性不能容忍成功要靠貪腐。在控制目前就業狀況、職業、所得，男性都較女性更容忍貪腐。失業、低職業地位或低所得者都較傾向認為成功是靠貪腐而來，這樣的心態又以男性較為嚴重。雖然失業的女性相較於有工作的女性更容忍貪腐，但男性失業所增加的貪腐容忍幅度更大。男性在縱向職業間的差異（高階職務與低階體力工）較女性同樣職業間的變化，有更明顯的貪腐容忍改變。所得與女性如何看待成功與貪腐無顯著相關，但低所得男性較高所得男性更容忍貪腐。憂鬱文獻顯示男性的憂鬱多來自成就問題，本文則發現世俗成就低的男性較容易有「認為成功是靠貪腐而來」的酸葡萄心態。若提高女性的工作地位，仍然是女性較同工作地位的男性更不能容忍貪腐。本文的政策涵義是，不論兩性對貪腐容忍的差異是來自先天或後天，提高女性執法與從政比例，可期待貪腐的降低。

Using ISSP 2009, this study finds that, compared to men, women are more intolerant toward corruption. This conclusion holds even after controlling for work status, occupation, and income. Respondents with bad current work status (unemployment), low occupational status, and low income tend to be more tolerant of corruption, particularly for men. Although unemployment makes women more tolerant of corruption, it makes men much more tolerant of corruption. The difference in the degree of tolerance toward corruption between the highest and the lowest occupational statuses is greater for men than for women. Income is irrelevant to how women perceive the relation between success and corruption, but low income leads men to believe that to succeed one must be corrupt. Depression literature shows that the main sources of men’s depression are related to achievement and employment, while our study demonstrates that men with low achievement are more likely to perceive success with a sour-grapes view. Enhancing women’s working status does not change their degree of tolerance toward corrup¬tion. Therefore, no matter whether the tolerance difference between the sexes is from nature or nurture, increasing women’s participation in politics and law enforcement is expected to reduce corruption.