Tax Simplification and Tax Equity
- Haarland, Hans P. (Forschungsstelle für empirische Sozialökonomik, Köln)
- Niessen, Hans-Joachim (Forschungsstelle für empirische Sozialökonomik, Köln)
- EMNID, Bielefeld (Data Collector)
- Public Revenue
CESSDA Topic Classification:
- Income, property and investment/saving
- Economic policy
AbstractJudgement on the complexity of the tax system in Germany and the necessity of a tax reform. Expected changes in a tax simplification. Preference for a tax system. Topics: figures on wage or income tax; extent of work with filing the income tax return; duration of work with personal income tax return; judgement on the complexity of the tax system in Germany; necessity of a tax reform; expectation of increased tax equity or injustice through a tax simplification; associations with the term ´tax simplification´; personal willingness to make sacrifices in the form of relinquishing tax benefits for the goal of a tax simplification; preference for a tax system with low income tax rates and few tax benefits or for the opposite system; attitude to increased flat rates (instead of proof for individual deductions) for tax simplification; accepted reduction of selected privileges and selected flat rates for tax simplification; acceptance of a petroleum tax increase for the sake of elimination of motor vehicle taxes; attitude to a simplified tax return through elimination of proof for individual deductions for the sake of increased standard deduction; attitude to filing tax returns every two years; self-classification of personal economic situation; party preference (Sunday question); union membership; behavior at the polls in the last Federal Parliament election; residential status.
Oral survey with standardized questionnaire
Number of Units: 1550
Number of Variables: 97
- ZA2827 (Type: ZA-No.)
Nolteernsting, Elke: Jugend, Freizeit, Geschlecht: Ein Einfluß gesellschaftlicher Modernisierung. Opladen: Leske + Budrich 1998.
Update Metadata: 2021-04-07 | Issue Number: 93 | Registration Date: 2010-07-22