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Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe

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  • Morawitz, Markus
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    Abstract

    Das besondere Kirchgeld in glaubensverschiedener Ehe verzerrt das Verhalten von Steuerpflichtigen. Es verteuert den Kirchenaustritt eines einzelnen Ehegatten und bietet Anreize für die Steuerpflichtigen, ihre wirtschaftlichen Aktivitäten einzuschränken. In einigen Fällen ist sogar eine Scheidung mit anschließender Unterhaltszahlung die steuerlich beste Alternative. Dies steht im Widerspruch zu den eigenen Zielen der Kirchen sowie zu Art. 6 GG. The German special church fee in mixed-confession marriages distorts the behaviour of taxpayers. It increases the cost of a spouse's secession from the church and offers an incentive to the taxpayers to restrain their economic activities. In some cases even divorce with subsequent subsistence payment is the best fiscal alternative. This is contradictory to the church's own aims as well as to the German Constitution.

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    Bibliographic Info

    Paper provided by University of Regensburg, Department of Economics in its series University of Regensburg Working Papers in Business, Economics and Management Information Systems with number 425.

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    Date of creation: 2007
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    Handle: RePEc:bay:rdwiwi:896

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    Keywords: Kirchgeld ; Verzerrung; besonderes Kirchgeld ; glaubensverschiedene Ehe ; Verzerrungen; special church fee ; mixed-confession marriages ; distortion;

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