Kirchensteuerentwicklung der beiden großen Kirchen in Deutschland. Eine Projektion bis 2060

Fabian Peters and David Gutmann

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2020, vol. 43, issue 1-2, 65-84

Abstract: This paper bases on the projection of church members, which the authors have developed for the Evangelical and Catholic Church in Germany, and projects the long-term development of church tax revenue for each of the 27 Roman Catholic dioceses and 20 Protestant regional churches in Germany until 2060. The church tax revenue of the two major churches will be 2 per cent higher in 2060 than in 2017 in nominal terms. However, this represents a 49 percent drop in the church tax revenue adjusted for price. The authors set up five different scenarios to discuss the influence of changes in tax and economic parameters as well as changed member development on their results.

Date: 2020
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DOI: 10.5771/0344-9777-2020-1-2-65

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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