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...

Naturkatastrophen wie Hurrikans, Erdbeben, Tsunamis, aber auch Terroranschläge erschüttern die Menschen und lösen weltweit Anteilnahme und Solidarität aus. Das Ausmaß dieser Anteilnahme hängt dabei von verschiedenen Faktoren ab, wie die Verhaltensökonomik zeigt.

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies...

Considerable empirical research exists on donations in the US and their determinants, including estimations of the income and price elasticity of giving. By contrast, less is known about the determinants of countries with an extensive welfare state. We address this deficiency by studying the...