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

Author

Listed:
  • Luisa Dressler
  • Ross Warwick

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.

Suggested Citation

  • Luisa Dressler & Ross Warwick, 2025. "Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration," OECD Taxation Working Papers 73, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:73-en
    as

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    More about this item

    Keywords

    Clean technology adoption; Corporate income tax; Net-zero transition;
    All these keywords.

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming

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