Philanthropy in a secular society

Benjamin Bittschi, Sarah Borgloh and Berthold Wigger ()

No 16-021, ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research

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.

Keywords: charitable giving; secularization; church tax; Germany; fixed-effects poisson model (search for similar items in EconPapers)
JEL-codes: H24 H41 Z12 (search for similar items in EconPapers)
Date: 2016
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https://www.econstor.eu/bitstream/10419/129607/1/852479239.pdf (application/pdf)

Related works:
Journal Article: Philanthropy in a Secular Society (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:zewdip:16021

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