Research data

Tax Amnesty and Tax Morale in the Canton Basel

GESIS Data Archive, Cologne. ZA0096 Data file Version 1.0.0, https://doi.org/10.4232/1.0096
Abstract: The tax morals and loyalty of the citizen regarding the government as
well as its laws.

Topics: Subjective assessment of the changes in tax morale; judgement
on measures to improve tax morale; attitude, personal vote and reasons
for the decision in the vote on tax amnesty.

Demography: occupation; age (classified); religious denomination.

Methodology

Date(s) of Data Collection: 02.1964
Geographic coverage: Basel-Stadt (CH-BS)
Universe: Age: 20 and older.
Number of Units: 400
Sampling Procedure: Stratified random sample of men.
Mode of Data Collection: Oral survey with standardized questionnaire
Data Collector: Forschungsstelle fuer empirische Sozialoekonomik, Koeln
Analysis System(s): SPSS, Stata
Number of Variables: 28
Notes: The data were collected on the occasion of the plebiscite on tax amnesty on 2.Feb.64 outside the polling stations after voting.

Bibliographic information

Principal Investigator/ Authoring Entity, Institution: Schmölders, Günter - Seminar für Finanzwissenschaft, Universität zu Köln | Strümpel, Burkhard - Seminar für Finanzwissenschaft, Universität zu Köln
Publication year: 1964
DOI: 10.4232/1.0096
Study number: ZA0096
Publisher: GESIS Data Archive

Versions

Current Version: 1.0.0, 2010-04-13, https://doi.org/10.4232/1.0096
Version history: ... more

Reference publications

Publications: Strümpel, Burkhard: Der Schweizer als Steuerzahler. In: Finanzarchiv NF, 24, 1965, S. 244 - 258
Study group:
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