Corporate income tax, investment, and the Net‑Zero Transition: Issues for consideration

Organisation for Economic Co-operation and Development2026-04-11 收录

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资源简介：

Achieving net-zero climate goals requires significant private sector investment in clean technologies. Corporate income tax (CIT) design affects private sector investment and thus warrants consideration in the context of climate policy. This paper presents a conceptual framework outlining key channels through which CIT influences clean investment...