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

Luisa Dressler and Ross Warwick

No 73, OECD Taxation Working Papers from OECD Publishing

Abstract: 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 decisions and broader factors that mediate this relationship. It also identifies policy implications and potential policy options to enhance the alignment of CIT with climate policy objectives.

Keywords: Clean technology adoption; Corporate income tax; Net-zero transition (search for similar items in EconPapers)
JEL-codes: G11 H25 O14 Q54 (search for similar items in EconPapers)
Date: 2025-03-20
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Persistent link: https://EconPapers.repec.org/RePEc:oec:ctpaaa:73-en

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