气候变化领域集成服务门户(CCPortal): Global corporate tax competition leads to unintended yet non-negligible climate impacts

CCPortal

DOI	10.1038/s41558-024-01962-y
	Global corporate tax competition leads to unintended yet non-negligible climate impacts
	Duan, Yuwan; Zhang, Zengkai; Li, Yuze; Wang, Shouyang; Yang, Cuihong; Lu, Yi
发表日期	2024
ISSN	1758-678X
EISSN	1758-6798
起始页码	14
结束页码	4
卷号	14 期号:4
英文摘要	The worldwide trend of decreasing corporate tax in recent years has contributed to an increase in global carbon emissions, but implementing a global minimum tax rate of 15% could partially mitigate this impact. Policymakers should coordinate corporate tax policies with climate regulations. The environmental impact assessment is essential for formulating fiscal or monetary policies. Specifically, coordinating economic and environmental policies simultaneously is recommended.Implementing higher and industry-specific minimum corporate tax rates is recommended to alleviate the challenges posed by climate change.The increased revenues resulting from the minimum tax reforms could be considered for use in supporting green investments to further alleviate climate pressure.When attracting international investments, policymakers should balance economic objectives with environmental impacts.
语种	英语
WOS研究方向	Environmental Sciences & Ecology ; Meteorology & Atmospheric Sciences
WOS类目	Environmental Sciences ; Environmental Studies ; Meteorology & Atmospheric Sciences
WOS记录号	WOS:001194619500003
来源期刊	NATURE CLIMATE CHANGE
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/289901
作者单位	Central University of Finance & Economics; Xiamen University; Boston University; Chinese Academy of Sciences; Academy of Mathematics & System Sciences, CAS; Chinese Academy of Sciences; University of Chinese Academy of Sciences, CAS; ShanghaiTech University; Tsinghua University
推荐引用方式 GB/T 7714	Duan, Yuwan,Zhang, Zengkai,Li, Yuze,et al. Global corporate tax competition leads to unintended yet non-negligible climate impacts[J],2024,14(4).
APA	Duan, Yuwan,Zhang, Zengkai,Li, Yuze,Wang, Shouyang,Yang, Cuihong,&Lu, Yi.(2024).Global corporate tax competition leads to unintended yet non-negligible climate impacts.NATURE CLIMATE CHANGE,14(4).
MLA	Duan, Yuwan,et al."Global corporate tax competition leads to unintended yet non-negligible climate impacts".NATURE CLIMATE CHANGE 14.4(2024).