Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment

• Ngôn ngữ: eng
• Ký hiệu phân loại: 261.88 Environment
• Thông tin xuất bản: Washington, DC: World Bank, 2025
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 245981
• Chủ đề: 1. CIT INCENTIVES; 2. CLIMATE ACTION; 3. DIVESTMENT FROM DIRTY SECTORS; 4. ECONOMIC GROWTH; 5. GREEN SECTORS AND PROCESSES

Tóm tắt

 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 sector-oriented incentives, whose sector or output support environmental sustainability (e.g., manufacturing of batteries for electric vehicles)
  and (iii) incentives for polluting (or "dirty") sectors, referring to sectors or outputs that are counterproductive to environmentally sustainable objectives (e.g., fossil fuel based energy production).