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

Authors : Sabine Nadine Ekamena Ntsama, Bybert Dr Moudjaré Helgath

Pages : 188-197

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Publication Date : 2024-12-30

Article Type : Research Paper

Abstract :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.
Keywords : İklim değişikliği, Vergi geliri, ARDL kantil modeli.