Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database (anglais)

The paper advances a framework to take stock of CIT incentives across two interrelated policy objectives: stimulating investment in green sectors and processes; and/or encouraging divestment from dirty sectors. It distinguishes three categories of CIT incentives related to the green agenda: (i) green process-oriented incentives, which support environmentally sustainable production processes (e.g., less emission-intensive steel production); (ii) green...
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INFORMATION

  • Kett, Benjamin;
    Hania Kronfol;
    Eduardo Antonio Jimenez Sandoval;
    Schimanski, Caroline;
    Victor Steenbergen;

  • 2024/12/11

  • Rapport

  • 195525

  • 1

  • Monde,

  • Autres,

  • 2024/12/11

  • Disclosed

  • Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database

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