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Global corporate tax competition leads to unintended yet non-negligible climate impacts

Author

Listed:
  • Yuwan Duan

    (Central University of Finance and Economics)

  • Zengkai Zhang

    (Xiamen University)

  • Yuze Li

    (Boston University)

  • Shouyang Wang

    (Chinese Academy of Sciences
    University of Chinese Academy of Sciences
    ShanghaiTech University)

  • Cuihong Yang

    (Chinese Academy of Sciences
    University of Chinese Academy of Sciences)

  • Yi Lu

    (Tsinghua University)

Abstract

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.

Suggested Citation

  • Yuwan Duan & Zengkai Zhang & Yuze Li & Shouyang Wang & Cuihong Yang & Yi Lu, 2024. "Global corporate tax competition leads to unintended yet non-negligible climate impacts," Nature Climate Change, Nature, vol. 14(4), pages 314-315, April.
    • Handle: RePEc:nat:natcli:v:14:y:2024:i:4:d:10.1038_s41558-024-01962-y
    DOI: 10.1038/s41558-024-01962-y
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