The corporate taxation of green and brown firms in South Africa

Ninon Moreau-Kastler, Kieran Byrne, Idann Gidron, Mathieu Parenti and Pierre Bachas

No wp-2026-99, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Carbon taxes are expanding in developing countries, but rates remain low. In contrast, the corporate income tax is already pervasive at rates that create meaningful incentives to firms' production decisions. Linking emissions to tax records for South Africa's 300 largest emitters, we study how corporate income tax burdens vary with carbon intensity. We show that carbon-intensive ('brown') firms face lower tax burdens than less carbon-intensive ('green') firms.

Keywords: Corporate income tax; Carbon emission intensity; Tax incentive; South Africa (search for similar items in EconPapers)
Date: 2026
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