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Abstract Recent work has probed the developmental mechanisms that promote fair sharing. This work investigated 2.5- to 5.5-year-olds’ (N = 316; 52% female; 79% White; data collected 2016–2018) sharing behavior in relation to three cognitive correlates: number knowledge, working memory, and cognitive control. In contrast to working memory and cognitive control, number knowledge was uniquely associated with fair sharing even after controlling for the other correlates and for age. Results also showed a causal effect: After a 5-min counting intervention (vs. a control), children improved their fair sharing behavior from pre-test to post-test. Findings are discussed in light of how social, cognitive, and motivational factors impact sharing behavior. 

Abstract The ability to engage in counterfactual thinking (reason about what elsecouldhave happened) is critical to learning, agency, and social evaluation. However, not much is known about how individual differences in counterfactual reasoning may play a role in children's social evaluations. In the current study, we investigate how prompting children to engage in counterfactual thinking about positive moral actions impacts children's social evaluations. Eighty‐seven 4‐8‐year‐olds were introduced to a character who engaged in a positive moral action (shared a sticker with a friend) and asked about whatelsethe character could have done with the sticker (counterfactual simulation). Children were asked to generate either a high number of counterfactuals (five alternative actions) or a low number of counterfactuals (one alternative action). Children were then asked a series of social evaluation questions contrasting that character with one who did not have a choice and had no alternatives (was told to give away the sticker to his friend). Results show that children who generatedselfishcounterfactuals were more likely to positively evaluate the character with choice than children who did not generate selfish counterfactuals, suggesting that generating counterfactuals most distant from the chosen action (prosociality) leads children to view prosocial actions more positively. We also found age‐related changes: as children got older, regardless of the type of counterfactuals generated, they were more likely to evaluate the character with choice more positively. These results highlight the importance of counterfactual reasoning in the development of moral evaluations. Research HighlightsOlder children were more likely to endorse agents whochooseto share over those who do not have a choice.Children who were prompted to generate more counterfactuals were more likely to allocate resources to characters with choice.Children who generated selfish counterfactuals more positively evaluated agents with choice.Comparable to theories suggesting children punish willful transgressors more than accidental transgressors, we propose children also consider free will when making positive moral evaluations.