Tax Simplification and Tax Equity

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:
    • Income, property and investment/saving
    • Economic policy
  • 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 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: 1550
    Number of Variables: 97
The study was part of an omnibus survey.
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Alternative Identifiers
  • 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