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

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.