Do climatic conditions affect tax revenues in Cameroon? Evidence from the ARDL quantile approach

Öz

This study examines the quantile cointegration relationship between climate change and tax revenues in Cameroon. The Quantile Autoregressive Distruted Lag (QARDL) model is used, over the period 1980-2015. The results indicate that the relationship between the variables depends on the quantile. Thus, climate change contributes negatively to the improvement in tax revenue at higher quantiles. In addition, agriculture contributes negatively to the increase in tax revenue at certain quantiles. Variations in climate change (temperature and precipitation) and tax revenues are responsible for past and current changes in agriculture. The results are in line with those found by the ordinary least squares method. These findings have important policy implications for governments and other stakeholders in the Cameroonian context. They will help to improve the level of tax revenues and implement an excellent environmental policy.

Anahtar Kelimeler

• climatic change
• Tax revenues
• ADRL Quantile

İklim Koşulları Kamerun’daki Vergi Gelirlerini Etkiliyor Mu? Ardl Kantil Yaklaşımı Buguları

Öz

Bu çalışma, Kamerun’daki iklim değişikliği ile vergi gelirleri arasındaki kantil eşbütünleşme ilişkisini incelemektedir. 1980-2015 dönemi için Kantil Otoregresif Dağınık Gecikmeli (QARDL) modeli kullanılmıştır. Sonuçlar, değişkenler arasındaki ilişkinin kantillere bağlı olduğunu göstermektedir. Bu nedenle, iklim değişikliği daha yüksek kantillerde vergi gelirlerindeki iyileşmeye olumsuz katkıda bulunmaktadır. Ayrıca, tarım belirli kantillerde vergi gelirlerindeki artışa olumsuz katkıda bulunmaktadır. İklim değişikliğindeki (sıcaklık ve yağış) ve vergi gelirlerindeki değişimler, tarımdaki geçmiş ve mevcut değişikliklerden sorumludur. Sonuçlar, sıradan en küçük kareler yöntemiyle bulunanlarla uyumludur. Bu bulgular, Kamerun bağlamında hükümetler ve diğer paydaşlar için önemli politika çıkarımlarına sahiptir. Vergi gelirlerinin seviyesini iyileştirmeye ve mükemmel bir çevre politikası uygulamaya yardımcı olacaklardır.

Anahtar Kelimeler

• İklim değişikliği
• Vergi geliri
• ARDL kantil modeli.

Kaynakça

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