

Haven’t ever been under 0, so while I am partial to cold weather, I cannot offer an answer beyond a guess, that I might be more comfortable still at -13 than at 40, considering I’d just need to put a couple more layers on.
I can layer up if its cold, windy, and rainy. Walking helps move blood around and warm up. You can’t escape heat unless you got AC on, or continuously splash water around your body and sit in front of a fan. Even then, if its hot and moist, that won’t help (wet bulb).
No, don’t tax them. Take away everything they own, deny them basic comforts, see how they like it.