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.”