Paying income tax after a natural disaster
利用澳大利亚昆士兰2010-2011年洪灾作为自然实验，基于个人年度纳税申报数据，研究了气候冲击对不同收入群体税收抵扣和应纳税额的影响，发现高收入者税收抵扣持续增加，且部分抵扣项目波动比收入冲击更持久。
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.