Philanthropy in a Secular Society

Bittschi, Benjamin; Borgloh, Sarah and Wigger, Berthold U. (2016) Philanthropy in a Secular Society. ZEW Discussion Papers 16-021, 49 p.

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Abstract or Table of Contents

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.

Item Type: Discussion/ Working Paper (Unspecified)
Keywords: Charitable Giving, Secularization, Church Tax, Germany, Fixed-effects Poisson Model
Classification Codes (e.g. JEL): H24, H41, Z12
Research Units: European Governance and Public Finance
Status: Published
Date Deposited: 06 Oct 2017 08:24
Last Modified: 24 Apr 2019 11:34
URI: https://irihs.ihs.ac.at/id/eprint/4365

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