Influence of clime conditions on tax revenues

Mihai Mutascu

MPRA Paper from University Library of Munich, Germany

Abstract: The paper investigates the effects of clime conditions on collected tax revenues, based on a panel-model approach. The data-set includes 123 countries and covers the period 1996-2010. The main results show that the assumed function is linear, the clime conditions heaving a significant impact on collected tax revenues. Overall, the collected tax revenues tend to increase under cool, polar or boreal climate. The paper extends the literature in the field by focusing on the clime implications in economy and finds new evidences regarding the determinants of collected tax revenues.

Keywords: Climate conditions; Tax revenues; Panel-model; Effects; Tax policy (search for similar items in EconPapers)
JEL-codes: C23 H20 Q54 (search for similar items in EconPapers)
Date: 2012-06
New Economics Papers: this item is included in nep-acc, nep-env and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:40324

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