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| DOI | 10.1038/s41558-024-01952-0 |
| Global corporate tax competition challenges climate change mitigation | |
| 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 | Many countries have cut their corporate tax rates in the past decades to attract foreign investment. To prevent this, a global minimum tax policy was approved by OECD countries in 2021. Global changes in corporate tax rates could reshape production and investment networks while impacting welfare and global emission patterns. Here we develop a theoretical multi-country multi-industry general equilibrium model and show that global corporate tax competition during 2005-2016 would increase global carbon emissions and shift more emissions to developing economies. Implementing a global minimum tax rate of 15% would reduce global carbon emissions and effectively decrease the developing economies' emissions. The results highlight that corporate tax policies should be coordinated with climate regulations. Countries use corporate tax cuts to attract foreign investment, which reshapes patterns of global production. This research shows that such competition will lead to higher carbon emissions and shift them to developing countries, while a global minimum tax could help alleviate these problems. |
| 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:001194619500001 |
| 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/292165 |
| 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 | . Global corporate tax competition challenges climate change mitigation[J],2024,14(4). |
| APA | (2024).Global corporate tax competition challenges climate change mitigation.NATURE CLIMATE CHANGE,14(4). |
| MLA | "Global corporate tax competition challenges climate change mitigation".NATURE CLIMATE CHANGE 14.4(2024). |
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