The paper advances a framework to take stock of CIT incentives across two interrelated policy objectives: stimulating investment in green sectors and processes; and/or encouraging divestment from dirty sectors. It distinguishes three categories of CIT incentives related to the green agenda: (i) green process-oriented incentives, which support environmentally sustainable production processes (e.g., less emission-intensive steel production); (ii) green...
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2024/12/11
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Доклад/ отчет
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195525
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1
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2024/12/11
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Disclosed
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Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database
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