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metadata language: German English

Tax Amnesty and Tax Morale in the Canton Basel

Version
1.0.0
Resource Type
Dataset : Survey and aggregate data
Creator
  • Schmölders, Günter (Seminar für Finanzwissenschaft, Universität zu Köln)
  • Strümpel, Burkhard (Seminar für Finanzwissenschaft, Universität zu Köln)
Publication Date
1964
Contributor
  • Forschungsstelle fuer empirische Sozialoekonomik, Koeln (Data Collector)
Language
German
Classification
  • ZA:
    • Public Revenue
  • CESSDA Topic Classification:
    • Economic policy
Description
  • Abstract

    The tax morals and loyalty of the citizen regarding the government as well as its laws. Topics: Subjective assessment of the changes in tax morale; judgement on measures to improve tax morale; attitude, personal vote and reasons for the decision in the vote on tax amnesty. Demography: occupation; age (classified); religious denomination.
Temporal Coverage
  • 1964-02
Geographic Coverage
  • Basel-Stadt (CH-BS)
Sampled Universe
Age: 20 and older.
Sampling
Sampling Procedure Comment: Stratified random sample of men.
Collection Mode
  • Oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 400
    Number of Variables: 28
Note
The data were collected on the occasion of the plebiscite on tax amnesty on 2.Feb.64 outside the polling stations after voting.
Availability
Download
A - Data and documents are released for academic research and teaching.
Rights
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 https://dbk.gesis.org/dbksearch/guidelines.asp
Alternative Identifiers
  • ZA0096 (Type: ZA-No.)
Publications
  • Strümpel, Burkhard: Der Schweizer als Steuerzahler. In: Finanzarchiv NF, 24, 1965, S. 244 - 258

Update Metadata: 2020-10-20 | Issue Number: 93 | Registration Date: 2010-07-21

Schmölders, Günter; Strümpel, Burkhard (1964): Steueramnestie und Steuermoral im Kanton Basel. Version: 1.0.0. GESIS Datenarchiv. Dataset. https://doi.org/10.4232/1.0096