By Eckart Conze, Gabriele Metzler
Mild indicators of wear and tear!
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It is to be expected that these legislative initiatives, of which the latest coincided with the first of the two series of interviews carried out in August and October 2004, will have had a certain effect. However, no changes were made in the basic design of the questionnaire because of the changes in legislation between 2001 and 2004. As mentioned in Chap. e. —were to be reported regardless of the means of payment. With regard to any quid pro quo arrangement, in order for the transaction to be considered taxable, there must exist a binding agreement between the parties.
But also through their own expectations and attitudes. An interviewer effect was also demonstrated on other sensitive questions. Using the highly qualified and experienced interviewers of Statistics Denmark and TNS Infratest Sozialforschung can, together with thorough training, diminish, but not totally eliminate these risks. Furthermore, it was decided to lead up to the sensitive questions by asking whether the respondents have carried out DIY work in the home—a related, but non-sensitive subject—and then continuing to the part about undeclared work with the following transition: The next questions are about what is popularly called ‘undeclared work’.
All respondents were then asked whether they had carried out undeclared work where payment had been in the form of a quid pro quo: Manchmal erfolgt die Bezahlung nicht bar, sondern in Form einer Gegenleistung. Das heißt, man arbeitet f€ ur jemanden und erwartet, dass der andere als Gegenleistung selbst etwas f€ur einen tut. Haben Sie selbst in den letzten 12 Monaten solche Arbeiten durchgef€ uhrt, f€ ur die Sie von dem anderen eine Gegenleistung bereits bekommen haben oder noch erwarten? As in the Danish question, the part about a quid pro quo stresses that respondents must either already have received a quid pro quo as payment or expect to do so in the future.