My da|ra Login

Detailed view

metadata language: German English

Tax Simplification and Tax Equity

Version
1.0.0
Resource Type
Dataset
Creator
  • Haarland, Hans P. (Forschungsstelle für empirische Sozialökonomik, Köln)
  • Niessen, Hans-Joachim (Forschungsstelle für empirische Sozialökonomik, Köln)
Publication Date
1996
Contributor
  • EMNID, Bielefeld (Data Collector)
Language
German
Classification
  • ZA:
    • Public Revenue
Description
  • Abstract

    Judgement 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.
Temporal Coverage
  • 1995-04
Geographic Coverage
  • Germany (DE)
Sampled Universe
Persons 14 years old and older
Sampling
Multi-stage stratified random sample (ADM mastersample)
Collection Mode
  • Oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 1550
    Number of Variables: 97
Note
The study was part of an omnibus survey.
Availability
Delivery
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.
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
  • ZA2827 (Type: ZA-No.)
Publications
  • Nolteernsting, Elke: Jugend, Freizeit, Geschlecht: Ein Einfluß gesellschaftlicher Modernisierung. Opladen: Leske + Budrich 1998.

Update Metadata: 2017-12-28 | Issue Number: 80 | Registration Date: 2010-07-22

Haarland, Hans P.; Niessen, Hans-Joachim (1996): Steuervereinfachung und Steuergerechtigkeit. Version: 1.0.0. GESIS Datenarchiv. Dataset. https://doi.org/10.4232/1.2827