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）

Industry Investment Rating - The report does not explicitly provide an overall investment rating for the industry, but it highlights the prevalence of corporate income tax (CIT) incentives aimed at promoting environmentally sustainable investment across 40 economies [19][20] Core Findings - CIT incentives for polluting sectors are significantly more prevalent than those supporting environmental sustainability, with polluting incentives accounting for an average of 10% of total CIT incentives compared to 3% for green sector-oriented and 3% for green process-oriented incentives [23] - High-income economies offer a higher share of green incentives (averaging 9% of total CIT incentives) compared to developing economies (6%) [23] - Accelerated depreciation, tax holidays, and reduced tax rates account for over 85% of green incentives, with accelerated depreciation being the most common at 47% [106] Trends Across Economies - The total number of CIT incentives increased from 1,434 in 2009 to 2,265 in 2020, with green incentives remaining relatively stable while polluting incentives declined in recent years [78][75] - Approximately one-third of the 40 economies analyzed do not offer any green incentives, while six economies have green incentives comprising at least 10% of total CIT incentives [81] - Chile has the highest share of green incentives at 25% of total CIT incentives, while Iraq and Peru have the highest share of polluting incentives at 36% and 47%, respectively [81][84] Trends By Region - The East Asia and Pacific region and Latin America and Caribbean region display the highest share of green incentives, averaging about 8%, compared to Sub-Saharan Africa, which ranges between 2% and 4% [94] - Europe and Central Asia, and Sub-Saharan Africa show roughly flat trends in polluting incentives, while East Asia and Pacific, South Asia, and Latin America and Caribbean show a decline from 2011 onward [97] Trends By Income Level - Developing economies have a higher prevalence of polluting incentives (averaging 10% of total CIT incentives) compared to high-income economies (5%) [105] - High-income economies show a slight increasing trend in green incentives over time, while developing economies remain relatively stagnant [99] Trends By Tax Instrument - Tax holidays for green process-oriented incentives are the most generous, offering an average of 18 years in 2009, decreasing to 11 years in 2020, while polluting incentives have the shortest durations, declining from 7 years in 2009 to 4 years in 2020 [113] - Profit-based incentives (e.g., tax holidays, reduced tax rates) and cost-based incentives (e.g., accelerated depreciation, tax credits) are roughly evenly split, with a slight trend toward increased use of profit-based incentives despite policy recommendations favoring cost-based instruments [119] Areas for Future Research - Future research should evaluate the impact of green tax incentives on environmentally sustainable investment, particularly in developing economies, and investigate the relationship between green tax incentives and other government policies [126][127] - There is a need to assess the revenue costs of different policies and instruments, as well as the cost-benefit trade-offs of using CIT incentives to promote the green agenda [130][131]