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 di...

Full description

Saved in:
Bibliographic Details
Published in:Journal of environmental economics and management 2024-11, Vol.128, p.103044, Article 103044
Main Authors: Kucuk, Merve, Ulubasoglu, Mehmet
Format: Article
Language:English
Subjects:
Disasters
Federal tax revenue
Tax deduction
Tax payable
Citations: Items that this one cites
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites cdi_FETCH-LOGICAL-c225t-d60129d1fefee520d8832e9cf34909d147d45ba2f23fea4b02498d3456418c9c3
container_end_page
container_issue
container_start_page 103044
container_title Journal of environmental economics and management
container_volume 128
creator Kucuk, Merve
Ulubasoglu, Mehmet
description 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.
doi_str_mv 10.1016/j.jeem.2024.103044
format article
fullrecord <record><control><sourceid>elsevier_cross</sourceid><recordid>TN_cdi_crossref_primary_10_1016_j_jeem_2024_103044</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><els_id>S0095069624001189</els_id><sourcerecordid>S0095069624001189</sourcerecordid><originalsourceid>FETCH-LOGICAL-c225t-d60129d1fefee520d8832e9cf34909d147d45ba2f23fea4b02498d3456418c9c3</originalsourceid><addsrcrecordid>eNp9j0tLxDAURrNQcBz9A66yFlpvHs004EYGXzCgC12HTHIjKdNWkirOvzelrl1dOHAu3yHkikHNgKmbru4Q-5oDlwUIkPKErAB0U4HS6oyc59wBQAsbtSLXr_YYhw8aBzf2SCf7Q22YMFFLBzt9JXugPmabC7ogp8EeMl7-3TV5f7h_2z5Vu5fH5-3drnKcN1PlFTCuPQsYEBsOvm0FR-2CkBoKlxsvm73lgYuAVu7LTN16IRslWeu0E2vCl78ujTknDOYzxd6mo2Fg5kLTmbnQzIVmKSzS7SJhWfYdMZnsIg4OfUzoJuPH-J_-C8aNWpQ</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>Paying income tax after a natural disaster</title><source>ScienceDirect Freedom Collection 2022-2024</source><creator>Kucuk, Merve ; Ulubasoglu, Mehmet</creator><creatorcontrib>Kucuk, Merve ; Ulubasoglu, Mehmet</creatorcontrib><description>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.</description><identifier>ISSN: 0095-0696</identifier><identifier>DOI: 10.1016/j.jeem.2024.103044</identifier><language>eng</language><publisher>Elsevier Inc</publisher><subject>Disasters ; Federal tax revenue ; Tax deduction ; Tax payable</subject><ispartof>Journal of environmental economics and management, 2024-11, Vol.128, p.103044, Article 103044</ispartof><rights>2024 The Author(s)</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><cites>FETCH-LOGICAL-c225t-d60129d1fefee520d8832e9cf34909d147d45ba2f23fea4b02498d3456418c9c3</cites><orcidid>0000-0001-5843-5291</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27924,27925</link.rule.ids></links><search><creatorcontrib>Kucuk, Merve</creatorcontrib><creatorcontrib>Ulubasoglu, Mehmet</creatorcontrib><title>Paying income tax after a natural disaster</title><title>Journal of environmental economics and management</title><description>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.</description><subject>Disasters</subject><subject>Federal tax revenue</subject><subject>Tax deduction</subject><subject>Tax payable</subject><issn>0095-0696</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2024</creationdate><recordtype>article</recordtype><recordid>eNp9j0tLxDAURrNQcBz9A66yFlpvHs004EYGXzCgC12HTHIjKdNWkirOvzelrl1dOHAu3yHkikHNgKmbru4Q-5oDlwUIkPKErAB0U4HS6oyc59wBQAsbtSLXr_YYhw8aBzf2SCf7Q22YMFFLBzt9JXugPmabC7ogp8EeMl7-3TV5f7h_2z5Vu5fH5-3drnKcN1PlFTCuPQsYEBsOvm0FR-2CkBoKlxsvm73lgYuAVu7LTN16IRslWeu0E2vCl78ujTknDOYzxd6mo2Fg5kLTmbnQzIVmKSzS7SJhWfYdMZnsIg4OfUzoJuPH-J_-C8aNWpQ</recordid><startdate>202411</startdate><enddate>202411</enddate><creator>Kucuk, Merve</creator><creator>Ulubasoglu, Mehmet</creator><general>Elsevier Inc</general><scope>6I.</scope><scope>AAFTH</scope><scope>AAYXX</scope><scope>CITATION</scope><orcidid>https://orcid.org/0000-0001-5843-5291</orcidid></search><sort><creationdate>202411</creationdate><title>Paying income tax after a natural disaster</title><author>Kucuk, Merve ; Ulubasoglu, Mehmet</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c225t-d60129d1fefee520d8832e9cf34909d147d45ba2f23fea4b02498d3456418c9c3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2024</creationdate><topic>Disasters</topic><topic>Federal tax revenue</topic><topic>Tax deduction</topic><topic>Tax payable</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Kucuk, Merve</creatorcontrib><creatorcontrib>Ulubasoglu, Mehmet</creatorcontrib><collection>ScienceDirect Open Access Titles</collection><collection>Elsevier:ScienceDirect:Open Access</collection><collection>CrossRef</collection><jtitle>Journal of environmental economics and management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Kucuk, Merve</au><au>Ulubasoglu, Mehmet</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Paying income tax after a natural disaster</atitle><jtitle>Journal of environmental economics and management</jtitle><date>2024-11</date><risdate>2024</risdate><volume>128</volume><spage>103044</spage><pages>103044-</pages><artnum>103044</artnum><issn>0095-0696</issn><abstract>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.</abstract><pub>Elsevier Inc</pub><doi>10.1016/j.jeem.2024.103044</doi><orcidid>https://orcid.org/0000-0001-5843-5291</orcidid><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 0095-0696
ispartof Journal of environmental economics and management, 2024-11, Vol.128, p.103044, Article 103044
issn 0095-0696
language eng
recordid cdi_crossref_primary_10_1016_j_jeem_2024_103044
source ScienceDirect Freedom Collection 2022-2024
subjects Disasters
Federal tax revenue
Tax deduction
Tax payable
title Paying income tax after a natural disaster
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-03T01%3A05%3A03IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-elsevier_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Paying%20income%20tax%20after%20a%20natural%20disaster&rft.jtitle=Journal%20of%20environmental%20economics%20and%20management&rft.au=Kucuk,%20Merve&rft.date=2024-11&rft.volume=128&rft.spage=103044&rft.pages=103044-&rft.artnum=103044&rft.issn=0095-0696&rft_id=info:doi/10.1016/j.jeem.2024.103044&rft_dat=%3Celsevier_cross%3ES0095069624001189%3C/elsevier_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c225t-d60129d1fefee520d8832e9cf34909d147d45ba2f23fea4b02498d3456418c9c3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true