This study investigated the attribution of kinship responsibility by drawing on attribution theory of locus and controllability. The analysis draws on the actor versus observer model using income as an intervening variable. A cluster sampling technique resulted in a sample of 935 respondents. Analysis of covariance using gender as a covariate resulted in non-significant main effects. An interaction effect was statistically significant in the high income group who supported the attribution of responsibility of the government and the low and middle income groups who supported their parents. Social actors were more inclined to provide an attribution of the
responsibility for elderly care to the government, whereas high income individuals than those in the middle and low income group.
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