Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe

Markus Morawitz

No 425, University of Regensburg Working Papers in Business, Economics and Management Information Systems from University of Regensburg, Department of Economics

Abstract: Das besondere Kirchgeld in glaubensverschiedener Ehe verzerrt das Verhalten von Steuerpflichtigen. Es verteuert den Kirchenaustritt eines einzelnen Ehegatten und bietet Anreize für die Steuerpflichtigen, ihre wirtschaftlichen Aktivitäten einzuschränken. In einigen Fällen ist sogar eine Scheidung mit anschließender Unterhaltszahlung die steuerlich beste Alternative. Dies steht im Widerspruch zu den eigenen Zielen der Kirchen sowie zu Art. 6 GG. The German special church fee in mixed-confession marriages distorts the behaviour of taxpayers. It increases the cost of a spouse's secession from the church and offers an incentive to the taxpayers to restrain their economic activities. In some cases even divorce with subsequent subsistence payment is the best fiscal alternative. This is contradictory to the church's own aims as well as to the German Constitution.

Keywords: Kirchgeld; Verzerrung; besonderes Kirchgeld; glaubensverschiedene Ehe; Verzerrungen; special church fee; mixed-confession marriages; distortion (search for similar items in EconPapers)
JEL-codes: H24 H31 K34 (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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