Global corporate tax competition leads to unintended yet non-negligible climate impacts

Nature Climate Change, Published online: 28 March 2024; doi:10.1038/s41558-024-01962-y

The worldwide trend of decreasing corporate tax in recent years has contributed to an increase in global carbon emissions, but implementing a global minimum tax rate of 15% could partially mitigate this impact. Policymakers should coordinate corporate tax policies with climate regulations.