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

被引：0

作者：

Yuwan Duan

Zengkai Zhang

Yuze Li

Shouyang Wang

Cuihong Yang

Yi Lu

机构：

[1] Central University of Finance and Economics,School of International Trade and Economics

[2] Xiamen University,State Key Laboratory of Marine Environmental Science, College of the Environment and Ecology

[3] Boston University,Questrom School of Business

[4] Chinese Academy of Sciences,Academy of Mathematics and Systems Science

[5] University of Chinese Academy of Sciences,School of Economics and Management

[6] ShanghaiTech University,School of Entrepreneurship and Management

[7] Tsinghua University,School of Economics and Management

来源：

Nature Climate Change | 2024年 / 14卷

关键词：

D O I：

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学科分类号：

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.

引用

页码：314 / 315

页数：1

共 12 条

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[3] Arkolakis C(2020)Embodied carbon emissions in the supply chains of multinational enterprises Nat. Clim. Change 10 1096-1101
[4] Ramondo N(2021)Environmental regulations and international trade: a quantitative economic analysis of world pollution emissions J. Public Econ. 203 104521-undefined
[5] Rodríguez-Clare A(2022)Regional trade agreement burdens global carbon emissions mitigation Nat. Commun. 13 undefined-undefined
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