Abstract: | In a standard model of household allocation of time and income, church attendance and church contributions are determined simultaneously. There are life-cycle aspects to both attendance and contributions, as Azzi and Ehrenberg (1975) and Ehrenberg (1977) have argued, and contributions behavior is affected by tax treatment and by a potential free-rider problem as well. This paper motivates an econometric specification which recognizes these features and estimates the parameters with a data set of over 2000 Protestant church members. |