气候变化领域集成服务门户(CCPortal): Global corporate tax competition challenges climate change mitigation

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DOI	10.1038/s41558-024-01952-0
	Global corporate tax competition challenges climate change mitigation
	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	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/292166
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 challenges climate change mitigation[J],2024,14(4).
APA	Duan, Yuwan,Zhang, Zengkai,Li, Yuze,Wang, Shouyang,Yang, Cuihong,&Lu, Yi.(2024).Global corporate tax competition challenges climate change mitigation.NATURE CLIMATE CHANGE,14(4).
MLA	Duan, Yuwan,et al."Global corporate tax competition challenges climate change mitigation".NATURE CLIMATE CHANGE 14.4(2024).