Differences in Charitable Giving Between East and West Germany: An Analysis of Tax Data

In this project, we examine whether and to what extent patterns of charitable donations still differ between the two parts of Germany more than 30 years after reunification. Despite significant convergence in living standards and many social attitudes, earlier studies have shown persistent differences in social behavior and solidarity-related values. This project asks whether such differences are also reflected in real-world acts of generosity.
Using anonymized individual data from the German income tax statistics (FAST) for the years 1998–2020, the project analyzes the incidence and amount of charitable donations and compares them between East and West Germany. These administrative data offer a large and detailed sample, allowing robust analysis over time.
Preliminary results suggest that people in East Germany donate less frequently and in smaller amounts than those in West Germany. While income differences initially explained much of this gap, the analysis indicates that over time, the unexplained (likely cultural or attitudinal) component has grown. Overall, the project will produce insights whether solidarity-related behaviors such as charitable giving still display a persistent East–West divide, which would suggest that historical, cultural, and institutional legacies of the socialist period continue to shape social behavior in reunified Germany.