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• W1551920402 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." @default.
• W1551920402 created "2016-06-24" @default.
• W1551920402 creator A5077930719 @default.
• W1551920402 date "2014-09-25" @default.
• W1551920402 modified "2023-09-30" @default.
• W1551920402 title "Influence of climate conditions on tax revenues" @default.
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• W1551920402 doi "https://doi.org/10.5709/ce.1897-9254.148" @default.
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