{"title":"自然灾害后缴纳所得税","authors":"","doi":"10.1016/j.jeem.2024.103044","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":15763,"journal":{"name":"Journal of Environmental Economics and Management","volume":null,"pages":null},"PeriodicalIF":5.5000,"publicationDate":"2024-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0095069624001189/pdfft?md5=62ef6c23054ae57cd6ddbb2c224adee1&pid=1-s2.0-S0095069624001189-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Paying income tax after a natural disaster\",\"authors\":\"\",\"doi\":\"10.1016/j.jeem.2024.103044\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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.</p></div>\",\"PeriodicalId\":15763,\"journal\":{\"name\":\"Journal of Environmental Economics and Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":5.5000,\"publicationDate\":\"2024-09-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S0095069624001189/pdfft?md5=62ef6c23054ae57cd6ddbb2c224adee1&pid=1-s2.0-S0095069624001189-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Environmental Economics and Management\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0095069624001189\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Environmental Economics and Management","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0095069624001189","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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.
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