My da|ra Login

Detailed view

metadata language: German English

The Public Finance Crisis in the Judgement of the Citizens

Resource Type
Dataset : Survey and aggregate data
  • Haarland, Hans P. (Forschungsstelle für empirische Sozialökonomik, Köln)
  • Niessen, Hans-Joachim (Forschungsstelle für empirische Sozialökonomik, Köln)
Publication Date
  • EMNID, Bielefeld (Data Collector)
  • ZA:
    • Public Revenue
  • CESSDA Topic Classification:
    • Crime
    • Income, property and investment/saving
    • Economic policy
  • Abstract

    Knowledge about taxes. Attitude to the tax system, to a tax reform. Assessment of the extent and types of tax evasion. Necessity for higher indebtedness of the country to reduce taxes. Topics: self-assessment of extent to which informed about taxes (scale); estimate of average burden on private income in Germany; assessment of personal tax burden and comparison of this tax burden with others as well as with government services received for this; assessment of the fairness of the German tax system and desire for simplification; attitude to the tax system and to a tax reform (scale); expected development of the tax burden in the next few years; attitude to honesty in paying taxes or tax evasion (scale); preferred measures for individual resistance against the tax burden; estimate of proportion of tax evaders in the Federal Republic; classification of selected forms of reducing taxes as minor or severe offences against the tax laws; typing tax evaders; comparison of increase of municipal fees with the increase of taxes; assessment of individual municipal fees with the services received; assessment of the amount of public indebtedness; comparison of public indebtedness with indebtedness in other countries; responsibility of public indebtedness in view of the burden on the next generations; necessity of higher indebtedness for reduction of the tax burden; perceived limitation of governmental freedom of action through high government debts; knowledge test about the actual development of government debts between 1990 and 1995; preference for higher taxes or reduction of governmental services to reduce the mountain of debt; preferred government institutions for privatization or for an alternative reduction in service; strengthening families or companies or reduced environmental pollution as most important criteria for a possible correction of the tax law; degree of familiarity of organizations such as Bund der Steuerzahler {union of taxpayers}, Verband der Lohnsteuerzahler {association of wage tax payers}, Lohnsteuerhilfeverein {wage tax aid organization}, vereinigte Steuerzahler {united taxpayers}, deutsche Steuergewerkschaft {German tax union} and Verbraucherverein {consumer organization}; assessment of the influence of the Bund der Steuerzahler on the tax policies of the government; party preference; interest in politics; union membership; residential status.
Temporal Coverage
  • 1994-09
Geographic Coverage
  • Germany (DE)
Sampled Universe
Persons 14 years old and older
Sampling Procedure Comment: Multi-stage stratified random sample (ADM mastersample)
Collection Mode
  • Oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 1482
    Number of Variables: 136
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
  • ZA2826 (Type: ZA-No.)

Update Metadata: 2020-10-21 | Issue Number: 91 | Registration Date: 2010-07-22

Haarland, Hans P.; Niessen, Hans-Joachim (1996): Die öffentliche Finanzkrise im Urteil der Bürger. Version: 1.0.0. GESIS Datenarchiv. Dataset.