2025-01-19-世界银行-促进环境可持续投资的企业所得税激励措施_世界银行企业所得税鼓励措施数据库所涵盖的40个经济体的调查结果（英）_48页_3mb

Corporate income tax (CIT) incentives play a significant role in shaping environmentally sustainable investment across 40 economies from 2009 to 2020. Here are key insights:

• Prevalence of Green vs. Polluting Incentives: Across all 40 economies, polluting sector incentives (targeting fossil fuels, mining, etc.) are twice as common as green sector-oriented incentives. Polluting incentives decreased slightly from 2017 onward, while green incentives remained relatively stable.

• Regional Trends: East Asia and Latin America show higher adoption of green incentives, though Latin America’s trend is slightly decreasing. Sub-Saharan Africa and South Asia lag significantly, with incentive use being more passive or stagnant.

• Income Group Differences: High-income economies have a slightly higher share of green incentives (around 6%) compared to developing economies (under 3%). Polluting incentives are consistently more prevalent in developing economies (10% share) than in high-income ones (5%).

• Dominant Incentive Types: Accelerated depreciation accounts for about 47% of green incentives, tax holidays for 35%, and reduced tax rates for 11%. Polluting incentives follow a similar pattern, though accelerated depreciation is less cost-effective for promoting green aims.

• Policy Recommendations: Accelerated depreciation should be supplemented with cost-based instruments like tax credits. Further research is needed to assess the impact of green incentives on specific sectors, FDI flows, and policies, alongside complementary efforts like environmental regulations and fossil fuel subsidies, to better support environmentally sustainable investment, especially in developing economies.