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Steuermoral und Religiosität in Ost- und Westdeutschland

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  • Aloys Prinz

Abstract

In this paper the impact of religiousness on the cheat on taxes is analyzed. The hypothesis is that religious persons reject cheating on taxes to a larger extent than non-religious persons. This hypothesis can be based on the economic theory of religion. This theory emphasizes the relevance of the expectation of punishment and reward in the afterlife as well as the function of the opportunity costs of time which the religious association levies on its members for religious persons. These costs trigger a self-selection process among prospective members and deter persons who are unwilling to cooperate. Using data from the World Values Surveys, the impact of religious variables on the cheat on taxes is analyzed for East and West Germany. The results show that in both parts of Germany religious variables do have an impact on the attitude concerning cheat on taxes. However, there are significant differences between these parts of the country.

Suggested Citation

  • Aloys Prinz, 2004. "Steuermoral und Religiosität in Ost- und Westdeutschland," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 124(4), pages 511-537.
    • Handle: RePEc:aeq:aeqsjb:v124_y2004_i4_q4_p511-537
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    Cited by:

    1. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
    2. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.

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