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）_47页_2mb

Corporate income tax (CIT) incentives are increasingly used by governments to influence environmentally sustainable investment. The World Bank's Corporate Income Tax Incentives Database covers 40 economies from 2009 to 2020, identifying three main categories:

1. Green incentives (supporting sustainable investments)
2. Green process-oriented incentives (improving eco-friendly production)
3. Incentives for polluting sectors (e.g., fossil fuel industries)

Key findings:

• Overall, tax holidays and accelerated depreciation dominate green incentives, while polluting incentives are more prevalent in developing economies.
• Green incentives saw a slight upward trend in high-income economies but remained stable in developing economies.
• Polluting incentives decreased slightly across regions, though still notably higher in developing economies.
• Profit-based (tax rate-focused) incentives saw marginal growth, contradicting recommendations to shift toward cost-based (e.g., depreciation-focused) instruments.

The study calls for evaluating the impact of CIT incentives on sustainable investment, assessing their revenue costs, aligning them with environmental policies, and investigating linkages with complementary policies like regulations and subsidies.