Taxation Mentality and Tax Morals of the German Populace and Their Attitudes to Tax Reform 1997

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:
    • Economic policy
  • Abstract

    Taxation mentality, feeling of stress from taxes, tax morals, tax resistance, attitudes to tax reform, experiences with other reforms and estimated tax ability of the parties in Federal Parliament. Topics: 1. extent to which informed about the current tax reform (scale). 2. taxation mentality: assessment of current tax burden of one's household; attitude to the tax system, tax equity and tax reform (scale); honesty in paying taxes (scale); opportunities to reduce tax payments (tax resistance); estimated rate of solving cases of tax evasion (in percent); knowledge about crime rate in the area of tax law (scale); assessment of tax offenders and tax evaders; moral attitude to tax evasion (scale); readiness to take risk in tax evasion. 3. current tax reform: necessity of tax reform; estimate of monthly amount more or less available to the household from tax reform; most important goal of tax reform; self-assessment of knowledge about the terms "highest tax rate" and "average tax rate"; importance of certain contents of the tax reform; expected general consequences of the tax reform; preferred counterfinancing of the tax reform; attitude to planned measures to reduce tax benefits; knowledge about the taxation of pensions; importance of health care reform, tax reform and pension reform (scale); assessment whether tax reform leads to a net relief for taxpayers; evaluation of effectiveness of reforms conducted up to now (scale); most able Federal Parliament party for tax reform. 4. questions on political climate: satisfaction with government and the opposition; most important political topics; Kohl versus Lafontaine; satisfaction with situation in life; future expectation; anticipated election winner; FDP and PDS in the Federal Parliament. Demography: sex; age; school education; occupation; employment; marital status; living together with a partner; number of persons in the household; children in the household; religious denomination; union membership; party preference; state; household income; personal income; city size.
Temporal Coverage
  • 1997-05
Geographic Coverage
  • Germany (DE)
Sampled Universe
The adult population in Eastern and Western Germany.
Sampling Procedure Comment: Representative random selection (ADM mastersample)
Collection Mode
  • Oral survey with standardized questionnaire (face to face und CAPI)
Data and File Information
  • Unit Type: Individual
    Number of Units: 951
    Number of Variables: 140
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
  • ZA3265 (Type: ZA-No.)
  • Forschungsstelle für empirische Sozialökonomik: Steuermentalität und Steuermoral der bundesdeutschen Bevölkerung und deren Einstellungen zur Steuerreform 1997. Endbericht. Köln: Forschungsstelle für empirische Sozialökonomik 1997.

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