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Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe

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Author Info
Morawitz, Markus
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.

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Paper provided by University of Regensburg, Department of Economics in its series Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft with number 425.

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Date of creation: 03 Dec 2007
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Handle: RePEc:bay:rdwiwi:896

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

Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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