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Reproducibility package for Corporate income tax incentives to promote environmentally sustainable investment

2024
Get Reproducibility Package
Reference ID
FR_WLD_2024_211
Author(s)
Benjamin Kett, Hania Kronfol, Eduardo Antonio Jimenez Sandoval, Caroline Schimanski, Victor Steenbergen
Collections
Flagships and Reports
Metadata
JSON
Created on
Oct 22, 2024
Last modified
Nov 15, 2024
  • Overview
  • Reproducibility Package
  • Description
  • Scope and coverage
  • Disclaimer
  • Access and rights
  • Contacts
  • Information on metadata

    • Overview

    Abstract

    The aftermath of the COVID-19 crisis motivated a renewed drive for governments around the world to increase transformative green investments, both to support the economic recovery and to set out on a more sustainable future. Given the key role of the private sector in reaching environmental goals and a range of market failures at play, there is an urgent need to better understand the role of government policy in shaping environmentally sustainable investment. Leveraging a new World Bank Database, this paper focuses on corporate income tax (CIT) incentives as one policy instrument that governments can use to influence environmentally sustainable investment. The Database systematically captures information on CIT incentives used by a wide range of 40 economies over 2009 to 2020.

    Reproducibility Package

    Scripts
    Get Reproducibility Package
    Title
    Reproducibility package (data and code) Corporate income tax incentives to promote environmentally sustainable investment
    Dependencies
    All dependencies are stored in the ado folder contained in the reproducibility package.
    Instructions
    See README in reproducibility package.
    Notes
    Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank.
    Software
    Name
    Stata
    Version
    18 MP

    Reproducibility

    Technology environment

    Paper exhibits were reproduced in a computer with the following specifications:
    • OS: Windows 10 Enterprise, version 21H2
    • Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz, 16 Core(s)
    • Memory available: 109 GB
    • Software version: Stata 18
    Technology requirements

    ~10 minutes
    Reproduction instructions

    To successfully replicate the analysis provided in this package, new users need to download the necessary data from the Development Data Hub when available. Once downloaded, the data files must be renamed according to the instructions provided in the README file and then placed into the specified folder structure. After that, users must update the directory paths in the main do file to reflect the user's local file system.

    Data

    Datasets
    Name
    Corporate Income Tax (CIT) incentives database
    Note
    The data is the streamlined version of the World Bank CIT incentives database, and it contains information for 40 economies for the period 2009-2020. Source: World Bank Located at: \data\raw_data\World Bank CIT Incentives Database - Streamlined data by incentive.xlsx This data will be available in the Development Data Hub in the upcoming days.
    Access policy
    Included in the package
    Data URL
    forthcoming https://datacatalog.worldbank.org/
    Data statement

    Data is included in the package, and expected to be made public in the upcoming days.

    Description

    Output
    Type
    World Bank Reports & Flagships
    Title
    Corporate income tax incentives to promote environmentally sustainable investment
    Authors
    Benjamin Kett, Hania Kronfol, Eduardo Antonio Jimenez Sandoval, Caroline Schimanski, and Victor Steenbergen
    Authors
    Author Affiliation Email
    Benjamin Kett International Monetary Fund
    Hania Kronfol World Bank hkronfol@worldbank.org
    Eduardo Antonio Jimenez Sandoval World Bank ejimenezsandoval@worldbank.org
    Caroline Schimanski Pontificia Universidad Católica del Peru
    Victor Steenbergen World Bank vsteenbergen@worldbank.org
    Date of production

    2024-10

    Scope and coverage

    Geographic locations
    Location Code
    World WLD

    Disclaimer

    Disclaimer

    The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.

    Access and rights

    License
    Name URI
    Modified BSD3 https://opensource.org/license/bsd-3-clause/

    Contacts

    Contacts
    Name Affiliation Email
    Eduardo Jimenez World Bank ejimenezsandoval@worldbank.org
    Reproducibility WBG World Bank reproducibility@worldbank.org

    Information on metadata

    Producers
    Name Abbreviation Affiliation Role
    Reproducibility WBG DIME World Bank - Development Impact Department Verification and preparation of metadata
    Date of Production

    2024-10-10
    Document version

    1
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