Evaluating One's Own Tax Burden.

The article focuses on how peoples beliefs about whether taxation is just or unjust impact on how they behave in relation to things like tax evasion or avoidance. It presents result of a survey carried out in Berlin, Germany in autumn 2004 on of the perceived fairness of taxation, based on a random sample of 3,000 addresses taken from the Berlin register of residents, stratified on the basis of age and gender. A total of 586 completed questionnaires were returned, giving a net response rate of approximately twenty per cent. Those surveyed were asked to state the actual amount of tax they had paid in 2003. Following this, they were asked to use an 11-point scale to rate whether they believed this tax burden to be unjustly low, just, or unjustly high