Artikel
Influence of climate conditions on tax revenues
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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Contemporary Economics ; ISSN: 2084-0845 ; Volume: 8 ; Year: 2014 ; Issue: 3 ; Pages: 315-328 ; Warsaw: Vizja Press & IT
- Klassifikation
-
Wirtschaft
Climate; Natural Disasters and Their Management; Global Warming
Taxation, Subsidies, and Revenue: General
Single Equation Models; Single Variables: Panel Data Models; Spatio-temporal Models
- Thema
-
climate conditions
tax revenues
effects
tax policy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mutascu, Mihai
- Ereignis
-
Veröffentlichung
- (wer)
-
Vizja Press & IT
- (wo)
-
Warsaw
- (wann)
-
2014
- DOI
-
doi:10.5709/ce.1897-9254.148
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Mutascu, Mihai
- Vizja Press & IT
Entstanden
- 2014
Ähnliche Objekte (12)
The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
The Role of Hybrid Instruments in the Implementation of Business Tax Policy
Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
Euroregiony pogranicza niemiecko-francuskiego i niemiecko-polskiego w procesie integracji europejskiej
Influence of quality of life on the state and development of human capital in Latvia
Economic Waves: The Effect of the U.S. Economy on the World Economy
Willingness to Share Knowledge Compared with Selected Social Psychology Theories
Valuation of contractual assets using statistical simulation
Punishment - and beyond
The application of DEA method in evaluating credit risk of companies
Methodologies of project management
The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
The Role of Hybrid Instruments in the Implementation of Business Tax Policy
Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
Euroregiony pogranicza niemiecko-francuskiego i niemiecko-polskiego w procesie integracji europejskiej
Influence of quality of life on the state and development of human capital in Latvia
Economic Waves: The Effect of the U.S. Economy on the World Economy
Willingness to Share Knowledge Compared with Selected Social Psychology Theories
Valuation of contractual assets using statistical simulation
Punishment - and beyond
The application of DEA method in evaluating credit risk of companies
Methodologies of project management
The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
The Role of Hybrid Instruments in the Implementation of Business Tax Policy
Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries
Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD
Euroregiony pogranicza niemiecko-francuskiego i niemiecko-polskiego w procesie integracji europejskiej
Influence of quality of life on the state and development of human capital in Latvia
Economic Waves: The Effect of the U.S. Economy on the World Economy
Willingness to Share Knowledge Compared with Selected Social Psychology Theories
Valuation of contractual assets using statistical simulation
Punishment - and beyond
The application of DEA method in evaluating credit risk of companies