Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/129607
Authors: 
Bittschi, Benjamin
Borgloh, Sarah
Wigger, Berthold U.
Year of Publication: 
2016
Series/Report no.: 
ZEW Discussion Papers 16-021
Abstract: 
In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not for the church-leavers. In contrast to church members, donations of church-leavers and non-members are also highly responsive to the tax deductibility. Additionally, non-donors exhibit a significantly increased probability of leaving church compared to donors. Finally, we demonstrate that leaving church increases donations on the extensive margin but decrease giving along the intensive margin.
Subjects: 
charitable giving
secularization
church tax
Germany
fixed-effects poisson model
JEL: 
H24
H41
Z12
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.