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International Comparison of Taxation Mentality (Spain)

Resource Type
Dataset : Survey and aggregate data
  • Schmölders, Günter (Forschungsstelle für empirische Sozialökonomik, Köln)
Publication Date
  • DATA, Madrid (Data Collector)
  • ZA:
    • Public Revenue
  • CESSDA Topic Classification:
    • Business/industrial management and organisation
    • Economic policy
  • Abstract

    Taxation mentality of the Spaniards and financial-psychological situation in Spain. Topics: attitude to government and society; attitudes to administration and difficulties with the tax authorities and perceived injustices; attitude to the tax system, the justness of the distribution of the tax burden, tax evasion, tax penalties and tax offenders; consumer pioneer behavior; savings habits; savings goals; attitude to employment of women; time worked each week; provisions for old age; future expectations and goals in life; job satisfaction; attitude to age limit; concept on children´s education; religiousness; social origins. Demography: age (classified); marital status; number of children; school education; occupation; professional career; income; regional origins; possession of assets.
Temporal Coverage
  • 1965-10 / 1965-11
Geographic Coverage
  • Barcelona (ES-B)
  • Granada (ES-GR)
  • Salamanca (ES-SA)
  • Zaragoza (ES-Z)
  • Madrid (ES-MAD)
Sampled Universe
male entrepreneurs, small businessmen, free-lancers and employees. Age: 18 and older.
Sampling Procedure Comment: Over-sample stratified random sample
Collection Mode
  • Oral interview with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 1024
The study is a part of an international comparative investigation (see ZA Study Nos. 0306 and 0308).
C - Data and documents are only released for academic research and teaching after the data depositor’s written authorization. For this purpose the Data Archive obtains a written permission with specification of the user and the analysis intention.
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
  • ZA0307 (Type: ZA-No.)
  • Beichelt, Bernd; Biervert, Bernd; Daviter, Jürgen; Schmölders, Günter; Strümpel, Burkhard: Steuernorm und Steuerwirklichkeit, Bd.2: Steuermentalität und Steuerwirklichkeit in Großbritannien, Frankreich, Italien und Spanien. Köln: Westdeutscher Verlag 1969 (Forschungsberichte des Landes Nordrhein-Westfalen, No.2041)

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

Schmölders, Günter (1965): Internationaler Vergleich der Steuermentalität (Spanien). Version: 1.0.0. GESIS Datenarchiv. Dataset.