Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/105389 
Autor:innen: 
Erscheinungsjahr: 
2014
Quellenangabe: 
[Journal:] Contemporary Economics [ISSN:] 2084-0845 [Volume:] 8 [Issue:] 3 [Publisher:] Vizja Press & IT [Place:] Warsaw [Year:] 2014 [Pages:] 315-328
Verlag: 
Vizja Press & IT, Warsaw
Zusammenfassung: 
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.
Schlagwörter: 
climate conditions
tax revenues
effects
tax policy
JEL: 
Q54
H20
C23
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Article

Datei(en):
Datei
Größe
519.65 kB





Publikationen in EconStor sind urheberrechtlich geschützt.