Prim-Lex Theory and Global Tax Governance: From Base Erosion to Climate Responsibility Tax

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Offers a novel theoretical framework (Prim-Lex) that may inspire further work in climate tax governance and carbon pricing design.

🏢実務担当者:Limited direct applicability; concepts like 'Climate Responsibility Tax' are too abstract for current corporate compliance or disclosure.

🏛政策担当者:Provides a structured way to think about integrating climate goals into tax systems; useful for high-level policy exploration.

Global tax governance stands at a historic threshold, transitioning from fragmented competition toward institutionalized coordination. On January 5, 2026, the OECD Inclusive Framework's 147 members reached a consensus on the Side-by-Side Package for the global minimum tax, marking the finalization of the four-year Pillar Two initiative, with over 60 jurisdictions having completed domestic legislation. Meanwhile, climate-related tax instruments such as carbon taxes, plastic taxes, and aviation taxes are rapidly emerging globally——as of April 2026, 87 carbon pricing instruments have been implemented worldwide, covering 29% of global greenhouse gas emissions. However, the problem of Base Erosion and Profit Shifting (BEPS) by multinational corporations remains unresolved, and global tax governance faces a triple tension: between tax sovereignty and global fairness, between tax base protection and climate action, and between unilateral measures and multilateral coordination. Based on the eight-dimensional framework of Prim-Lex Theory (Economic Climatology), this paper introduces, for the first time, global tax governance into the mathematical expression of a complexified unified field. From Prim-Unity·Prim-Fire (the energy metabolic equivalent of taxation) to Eight Trigrams·Eight Information (the entropy governance of global tax information networks), it constructs a quantitative assessment system for global tax governance dimension by dimension. Using three empirical anchors——the OECD Pillar Two global minimum tax, the EU CBAM carbon border adjustment mechanism, and global plastic tax and aviation tax practices——this paper demonstrates the application pathway of the eight-dimensional framework in identifying "phase differences" and "critical windows" in tax governance, and proposes an eight-dimensional design for a "Climate Responsibility Tax," providing a quantifiable, programmable, and auditable mathematical language and governance tool for the transition of global tax governance from "zero-sum competition" to "positive-sum governance."

• Zenodo https://zenodo.org/records/21512915first seen 2026-07-24 04:13:27