Tekijät

• Ainola, Olli (Finnish Broadcasting Company (YLE))

Asiasanat

cars, consumption tax, income tax, road tax, tax relief, taxation, unearned income, wealth

Sisällön kuvaus

In the survey, the respondents were presented with a set of attitudinal statements on tax policy. The statements charted the respondents' attitudes towards taxation on a general level and also included concrete suggestions on how the taxes should be collected. Their attitudes were especially charted against the background of the probably rising taxes in Finland.

The statements charted for instance whether the taxes should be raised as little as possible in the coming years, how much income taxation should be raised for different income brackets, whether pension income taxation should be lowered, and how the number of children affects taxation. Some statements covered the effects of raising or lowering taxation on employment, and solving the state's and municipalities' financial problems by raising taxes rather than by streamlining activities and cutting down expenses.

The respondents were asked whether they would be willing to pay more taxes if it secured a greater rise in salary for state and municipal employees compared to others. They were also asked whether the focus of taxation should be shifted from work and pension to consumption.

Some statements related to the value added tax. The respondents were asked for instance whether they would accept raising the rate of VAT to 25 percent, in case that is needed to secure the tax revenue. They were also asked whether they supported reducing the VAT rate on food even if it meant raising other taxes.

Related to the capital gains tax and the property tax, the respondents indicated whether the capital gains tax should be raised, and whether the property tax abolished in 2007 should be reintroduced. Views were probed on paying the real estate tax on forest property, raising and taxing child benefits, and on narrowing the chasm between the highest wage taxes and the lower capital gains taxes by lowering the highest marginal taxes.

Further statements charted tax deductions. The respondents gave their opinions on whether there were too many tax deductions and also on various rights to tax deduction. In addition, their views were examined on lowering the inheritance tax while raising other taxes at the same time.

The taxation of traffic and motoring was queried by asking whether the taxes should rather be collected by fuel (petrol or diesel) taxes than by the car tax included in the price of the car or by an annual road tax. The respondents were also asked whether the car tax should be replaced by an annual road tax paid by car owners. Opinions were also queried on road tolls possibly introduced in Finland in the future.

Finally, opinions on environmental taxes were surveyed with a statement regarding whether the tax revenue from environmentally-related taxes (e.g. emission or energy taxes) should only be used to advance protection of the environment and climate.

Background variables included the respondent's political party preference, gender, year of birth, region of residence, education, occupational status, household composition, age of children living at home, household size and household income.