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...

In Japan's hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study...