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Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe

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  • 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. 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.

Suggested Citation

  • Morawitz, Markus, 2007. "Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe," University of Regensburg Working Papers in Business, Economics and Management Information Systems 425, University of Regensburg, Department of Economics.
  • Handle: RePEc:bay:rdwiwi:896
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    File URL: https://epub.uni-regensburg.de/4542/1/Markus_Morawitz_Besonderes_Kirchgeld.pdf
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    More about this item

    Keywords

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

    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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