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

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

dc.contributor.author	World Bank Group
dc.date.accessioned	2025-01-06T19:07:16Z
dc.date.available	2025-01-06T19:07:16Z
dc.date.issued	2025-01-06
dc.description.abstract	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).	en
dc.identifier	http://documents.worldbank.org/curated/en/099121124143013088/P178189161932f0e41bb5e117ab3492f70c
dc.identifier.doi	10.1596/42615
dc.identifier.uri	https://hdl.handle.net/10986/42615
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.relation.ispartofseries	Prosperity Insight Series
dc.rights	CC BY-NC 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	https://creativecommons.org/licenses/by-nc/3.0/igo
dc.subject	ECONOMIC GROWTH
dc.subject	CLIMATE ACTION
dc.subject	CIT INCENTIVES
dc.subject	GREEN SECTORS AND PROCESSES
dc.subject	DIVESTMENT FROM DIRTY SECTORS
dc.title	Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment	en
dc.title.subtitle	Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database	en
dc.type	Working Paper
dspace.entity.type	Publication
okr.associatedcontent	https://reproducibility.worldbank.org/index.php/catalog/199 Link to reproducibility package
okr.crossref.title	Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database
okr.date.disclosure	2025-01-06
okr.date.doiregistration	2025-05-03T02:36:55.544146Z
okr.date.lastmodified	2024-12-18T00:00:00Z	en
okr.doctype	Publications & Research::Working Paper
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/099121124143013088/P178189161932f0e41bb5e117ab3492f70c
okr.guid	099121124143013088
okr.identifier.docmid	P178189-61932f28-1afa-46e4-bb5e-17ab3492f70c
okr.identifier.externaldocumentum	34434993
okr.identifier.internaldocumentum	34434993
okr.identifier.report	195525
okr.import.id	6210
okr.imported	true	en
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/099121124143013088/pdf/P178189161932f0e41bb5e117ab3492f70c.pdf	en
okr.sector	Other Public Administration
okr.theme	Adaptation,Mitigation,Investment and Business Climate,Human Development and Gender,Economic Policy,Green Growth,Economic Growth and Planning,Environment and Natural Resource Management,Disease Control,Private Sector Development,Pandemic Response,Environmental policies and institutions,Climate change,Business Enabling Environment
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
okr.topic	Environment::Adaptation to Climate Change
okr.topic	Environment::Natural Resources Management
okr.topic	Environment::Green Issues
okr.unit	Prosperity-FCI-TIC-Inv Climate (ETIIC)