This paper explores determinants of church attendance and the formation of 'religious human capital' in Germany within … is a strong predictor for church attendance. Economic variables only weakly account for some of the variation inasmuch as … find, not too surprisingly, that strength of belief is much lower in the formerly atheistic East Germany. It is however not …

-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 …