This list provides bibliographical information for sources used to research church-tax history, rules and payment data in the 10 countries covered in this report. In some countries, the data was available on official government or church websites, in which case the relevant webpages are included below. In other countries, Pew Research Center researchers contacted the relevant officials at the organizations and obtained the information by email.
International Sources
Messner, Francis, ed. 2015. “Public Funding of Religions in Europe.”
Doe, Norman, ed. 2011. “Law and Religion in Europe: A Comparative Introduction.”
Hope, Nicholas. 1995. “German and Scandinavian Protestantism, 1700-1918.”
Sources by country
Austria
Catholic Church: Katholische Kirche in Österreich
Protestant Church: Evangelische Kirche in Österreich
Austrian Finance Ministry: Bundesministerium für Finanzen
U.S. State Department: 2017 International Religious Freedom Report (Austria)
Denmark
Church of Denmark: Folkekirken
Ministry of Ecclesiastical Affairs: Kirkeministeriet
Ministry of Taxation: Skatteministeriet
U.S. State Department: 2017 International Religious Freedom Report (Denmark)
Finland
Finnish Tax Administration: Verohallinto
Finnish Finance Ministry: Valtiovarainministeriö
Evangelical Lutheran Church of Finland – Suomen Evankelis-Luterilainen Kirkko
U.S. State Department: 2017 International Religious Freedom Report (Finland)
Germany
Evangelical Church in Germany: Evangelische Kirche in Deutschland
German Bishops’ Conference: Deutsche Bischofskonferenz
Federal Statistics Office: Destasis
U.S. State Department: 2017 International Religious Freedom Report (Germany)
Petersen, Jens. 2017. “Kirchensteuer Kompakt.”
Iceland
State Accounting Office: Fjársýsla ríkisins
National Church of Iceland: Þjóðkirkjan
U.S. State Department: 2017 International Religious Freedom Report (Iceland)
Italy
Italian Bishops’ Conference: Conferenza Episcopale Italiana
Finance Ministry: Dipartimento delle Finanze
Presidency of the Council of Ministers: La Presidenza del Consiglio dei Ministri
U.S. State Department: 2017 International Religious Freedom Report (Italy)
Portugal
Ernst & Young Portugal: EY
U.S. State Department: 2017 International Religious Freedom Report (Portugal)
Spain
Ministry of Finance: Ministerio de Hacienda
U.S. State Department: 2017 International Religious Freedom Report (Spain)
Sweden
Swedish Tax Agency: Skatteverket
Church of Sweden: Svenska kyrkan
U.S. State Department: 2017 International Religious Freedom Report (Sweden)
Switzerland
Roman Catholic Central Conference of Switzerland: Römisch-Katholische Zentralkonferenz der Schweiz
Federation of Swiss Protestant Churches: Schweizerischer Evangelischer Kirchenbund
Federal Tax Administration: Eidgenössische Steuerverwaltung
U.S. State Department: 2017 International Religious Freedom Report (Switzerland)
Kosch, Daniel. 2013. “Die öffentliche Finanzierung der katholischen Kirche in der Schweiz.”
