自然灾害后缴纳所得税

IF 5.5 3区经济学 Q1 BUSINESS

Journal of Environmental Economics and Management Pub Date : 2024-09-05 DOI:10.1016/j.jeem.2024.103044

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引用次数: 0

摘要

我们研究了气候冲击对个人减税和纳税模式的影响，以及他们的收入动态。通过使用个人层面的年度纳税申报数据，并利用 2010-2011 年澳大利亚昆士兰洪灾作为自然实验，我们发现洪灾对不同收入群体的影响是不同的。洪灾还导致高收入纳税人的减税额度持续增加。就总体而言，我们发现某些减税项目的峰值比收入冲击持续的时间更长。总体而言，我们的研究结果揭示了洪灾后减税模式的明显变化。

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Paying income tax after a natural disaster

We investigate the effects of a climatic shock on individuals’ tax deduction and tax payable patterns, alongside their income dynamics. Using individual-level annual tax return data and exploiting the 2010–2011 Queensland Floods in Australia as a natural experiment, we find that the floods affect different income groups differently. They also lead to persistent higher tax deductions for high-income taxpayers. For the population at large, we detect spikes in certain tax deduction items that lasted longer than the income shock. Overall, our findings uncover discernible changes in tax deduction patterns following floods.

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来源期刊

Journal of Environmental Economics and Management Multiple-

CiteScore

8.00

自引率

4.30%

发文量

期刊介绍： The Journal of Environmental Economics and Management publishes theoretical and empirical papers devoted to specific natural resources and environmental issues. For consideration, papers should (1) contain a substantial element embodying the linkage between economic systems and environmental and natural resources systems or (2) be of substantial importance in understanding the management and/or social control of the economy in its relations with the natural environment. Although the general orientation of the journal is toward economics, interdisciplinary papers by researchers in other fields of interest to resource and environmental economists will be welcomed.