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Influence of clime conditions on tax revenues

  • Mutascu, Mihai

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.

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File URL: http://mpra.ub.uni-muenchen.de/40324/1/MPRA_paper_40324.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 40324.

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Date of creation: Jun 2012
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Handle: RePEc:pra:mprapa:40324
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