My da|ra Login

Detailed view

metadata language: German English

Tax Burden and Feeling of Tax Burden of the Self-Employed Middle Class

Resource Type
Dataset : Survey and aggregate data
  • Forschungsstelle für empirische Sozialökonomik, Köln
Publication Date
  • EMNID, Bielefeld (Data Collector)
  • ZA:
    • Public Revenue
  • CESSDA Topic Classification:
    • Economic conditions and indicators
    • Economic policy
  • Abstract

    Tax morals and economic situation of the self-employed middle class. Topics: Attitude to government (scales); evaluation of the tax system and possibilities to reduce taxes illegally; attitude to type and amount of punishment for tax offenders; knowledge about one´s own tax rate and progression with additional income; types of taxes paid; utilization of opportunities to save taxes; perceived unfavorable changes of tax regulations in the last few years; tax accountant costs; profitability of tax accountant costs for the business; assessment of management work to determination company taxes; distribution of authority within the company; legal form of the company; turnover development in the past few years; attitude to an increase in company size; housing of the company in a residential building; judgement on one´s situation regarding provision for old age; obstacles to transfer into retirement; judgement on the extent of leisure time for the self-employed; income from capital assets; party preference. Demography: school education; size of household; religious denomination; age; income; sex Interviewer rating: willingness of respondent to cooperate; interest in topic; number of contact attempts.
Temporal Coverage
  • 1963-08 / 1963-09
Geographic Coverage
  • Germany (DE)
    FRG without West Berlin
Sampled Universe
Self-employed and small businessmen excluding independent commercial representatives.
Sampling Procedure Comment: Stratified random sample
Collection Mode
  • Oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 1009
B - Data and documents are released for academic research and teaching, if the results won’t be published. If any publications or any further work on the results is planned, permission must be obtained by the Data Archive.
All metadata from GESIS DBK are available free of restriction under the Creative Commons CC0 1.0 Universal Public Domain Dedication. However, GESIS requests that you actively acknowledge and give attribution to all metadata sources, such as the data providers and any data aggregators, including GESIS. For further information see
Alternative Identifiers
  • ZA0095 (Type: ZA-No.)
  • Strümpel, Burkhard: Steuermoral und Steuerwiderstand der deutschen Selbständigen: Ein Beitrag zur Lehre von den Steuerwirkungen. Köln: Westdeutscher Verlag 1966
  • Schmölders, Günter: Wie steuerehrlich sind die Deutschen. In: Frankfurter Allgemeine Zeitung 25. 1. 1964, Wirtschaftsblatt, S. 5

Update Metadata: 2020-10-20 | Issue Number: 92 | Registration Date: 2010-07-21

Forschungsstelle für empirische Sozialökonomik, Köln (1964): Steuerbelastung und Steuerbelastungsgefühl des selbständigen Mittelstandes. Version: 1.0.0. GESIS Datenarchiv. Dataset.