Abstract
This study examines the influence of spirituality dimensions and tax equity dimensions on religious giving. Using a 2x2 between-subjects experiment, we manipulated tax savings, capped and non-capped and type of religious giving: zakat versus other religious giving. Our results indicate that all spirituality dimensions influence the amount of contributions to zakat and other religious giving. This influence is also different in capped and non-capped tax savings conditions. We find some support for the effect of vertical equity on the amount of these contributions. The main contribution of this study is twofold. First, we offer insights into the effect of spirituality and tax equity dimensions on religious giving, when tax savings are capped and uncapped. Second, we offer insights into the contrast between zakat payments and other religious giving. Our study can help policymakers develop better tax policies surrounding religious matters.
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