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Mutascu Mihai (The West University of Timisoara, Romania)
Influence of Climate Conditions on Tax Revenues
Contemporary Economics, 2014, vol. 8, nr 3, s. 315-328, wykr., bibliogr. 48 poz.
Słowa kluczowe
Klimat, Zmiany klimatyczne, Dochód podatkowy, Polityka podatkowa, Wyniki badań
Climate, Climate change, Tax revenue, Tax policy, Research results
In this paper, we investigate the effects of climate conditions on collected tax revenues, based on a panel-model approach. The dataset includes 123 countries and covers the period 1996-2010. The main results demonstrate that climate has a significant impact on tax revenues, the assumed function being nonlinear, with a cubic ⋂ and incomplete ⋃-shape. We also find that governments situated in temperate climate zones, with low to moderate temperatures (the 'optimal tempera-ture' in our investigation), can ensure a good collection of tax revenues. The study suggests that a significant increase in collected tax revenues, without a major negative reaction by taxpayers, can be easily obtained by the public authority if situated in a temperate climate zone, that is, one with moderate temperatures. (original abstract)
Pełny tekst
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