Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/105389
Authors: 
Mutascu, Mihai
Year of Publication: 
2014
Citation: 
[Journal:] Contemporary Economics [ISSN:] 2084-0845 [Publisher:] Vizja Press & IT [Place:] Warsaw [Volume:] 8 [Year:] 2014 [Issue:] 3 [Pages:] 315-328
Abstract: 
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 temperature" 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.
Subjects: 
climate conditions
tax revenues
effects
tax policy
JEL: 
Q54
H20
C23
Persistent Identifier of the first edition: 
Document Type: 
Article
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