Study title

Within the framework of the research project 'Opinions about the 1991 tax reform' three surveys were conducted. Two of them were carried out as additional questions to the labour market surveys (AKU) in March and September 1991, and the third, as a mail survey in September 1992. From these three surveys three panel studies are constructed. The questions dealt with the respondent´s opinion about the tax reform, if the tax reform made it easier or more difficult to cope with running expenses, and if the respondent felt as a winner or looser after the reform. Furthermore questions were put about the tax reform´s influence on Swedish economy, if the reform made it more difficult to run away from taxes, if the distribution of the tax burden had become more fair or if it had become more unfair, and if certain groups in society were treated unfairly by the tax reform. A number of questions dealt with measures taken in consequence of the tax reform, such as change of housing, increased or decreased savings, change of work place, or more or less overtime. Background variables include information on gender, age, union membership, education, marital status, number of children living in the household, housing, income and occupation. If the respondent is married or cohabiting there is also information about the spouse´s occupation and income.