We conducted a simple resource allocation game known as the ultimatum game (UG) with preschoolers to examine the role of cognitive and emotional perspective-taking ability on allocation and rejection behavior. A total of 146 preschoolers played the UG and completed a false belief task and an emotional perspective-taking test. Results showed that cognitive perspective taking ability had a significant positive effect on the proposer\u27s offer and a negative effect on the responder\u27s rejection behavior, whereas emotional perspective taking ability did not impact either the proposer\u27s or responder\u27s behavior. These results imply that the ability to anticipate the responder\u27s beliefs, but not their emotional state, plays an important role in the proposer\u27s choice of a fair allocation in an UG, and that children who have not acquired theory of mind still reject unfair offers
