{"query_echo":{"q":"","filters":{"analysis_type":["fiscal analysis"]},"warnings":[]},"total":{"value":100,"relation":"eq"},"page":3,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=fiscal+analysis&page=3","next":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=fiscal+analysis&page=4","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"iisd-003504","url":"https://climateinsightsdirectory.org/document/iisd-003504","title":"South Africa’s Energy Fiscal Policies","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2022-01","source_url":"https://www.iisd.org/system/files/2022-01/south-africa-energy-subsidies.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report finds that South Africa's energy fiscal policies are largely misaligned with its climate goals, with fossil fuel subsidies totaling ZAR 172 billion in FY 2020/21. These subsidies, particularly Eskom bailouts and carbon tax exemptions, outweigh the ZAR 100.5 billion in fossil fuel revenues. The social costs of fossil fuel combustion—estimated at a minimum of ZAR 550 billion annually—far exceed both revenues and subsidies. While the Renewable Energy Independent Power Producer Procurement Programme (REIPPPP) has successfully lowered renewable energy costs, investment has been hindered by political opposition and Eskom's financial instability. The report recommends tying bailouts to transition reforms, phasing out carbon tax exemptions, and using fossil fuel tax revenues to support vulnerable households and a just transition.","ai_generated":true,"unit":"iisd-003504#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Energy subsidies in South Africa increased significantly between FY 2017/18 and FY 2020/21, rising from ZAR 58 billion to ZAR 172 billion (USD 10.4 billion).","ai_generated":true,"unit":"iisd-003504#insight-1","date_modified":"2026-10-23"},{"text":"The largest single quantified subsidy in FY 2020/21 was the ZAR 56 billion (USD 3.4 billion) bailout for the state-owned utility Eskom, which represents approximately 10% of the utility's total accumulated debt of ZAR 488 billion.","ai_generated":true,"unit":"iisd-003504#insight-2","date_modified":"2026-10-23"},{"text":"Carbon tax exemptions constitute a major subsidy, with tax-free emission allowances estimated to have resulted in ZAR 47 billion (USD 2.9 billion) of foregone revenue in FY 2020/21. Total tax-free allowances during the first phase can reach up to 95%.","ai_generated":true,"unit":"iisd-003504#insight-3","date_modified":"2026-10-23"},{"text":"The highest-value quantified oil and gas subsidy is the VAT exemption for gasoline, diesel, and illuminating paraffin, which grew from ZAR 23.89 billion in FY 2017/18 to ZAR 34.67 billion in FY 2019/20.","ai_generated":true,"unit":"iisd-003504#insight-4","date_modified":"2026-10-23"},{"text":"The social costs of fossil fuel combustion, specifically related to air pollution and greenhouse gas emissions, are estimated at a minimum of ZAR 550 billion (USD 33 billion) per year, which is five times higher than the revenues generated from fossil fuels.","ai_generated":true,"unit":"iisd-003504#insight-5","date_modified":"2026-10-23"},{"text":"Total revenue from fossil fuels in 2019–2020 was ZAR 100.5 billion (USD 6.95 billion), representing 2% of GDP and 7.4% of general revenue. The General Fuel Levy was the primary source, generating nearly ZAR 83 billion.","ai_generated":true,"unit":"iisd-003504#insight-6","date_modified":"2026-10-23"},{"text":"The Renewable Energy Independent Power Producer Procurement Programme (REIPPPP) has significantly reduced costs; solar PV average prices in the fifth round were ZAR 0.429 per kWh (a 75% drop from 2011) and wind prices were ZAR 0.495 per kWh (a 90% reduction from 2011).","ai_generated":true,"unit":"iisd-003504#insight-7","date_modified":"2026-10-23"},{"text":"Renewable energy investment was stalled between 2016 and 2018 due to Eskom's reluctance to sign new power purchase agreements, influenced by political factors and the coal lobby.","ai_generated":true,"unit":"iisd-003504#insight-8","date_modified":"2026-10-23"},{"text":"South Africa's carbon pricing is low compared to global benchmarks; its 2018 Carbon Pricing Score was 13% of a EUR 60/tCO2 benchmark, and its official carbon price in 2021 was ZAR 134 (USD 9.2)/tCO2-e.","ai_generated":true,"unit":"iisd-003504#insight-9","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","carbon tax","renewable energy","energy transition","coal","photovoltaics","wind power","nuclear power","greenhouse gas emissions","air pollution","just transition","power purchase agreement","energy security","energy access"],"geography_discussed":["India","Brazil","People's Republic of China","Russia","European Union"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy review","externality estimation"]},{"id":"iejza-000131","url":"https://climateinsightsdirectory.org/document/iejza-000131","title":"Universal Basic Income Guarantee: Financing options analysis","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"report","language":"en","date_published":"2021-07-08","source_url":"https://iej.org.za/wp-content/uploads/2026/02/DNA_UBIG-Financing-Options_Final-report.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report evaluates nine financing options for a Universal Basic Income Guarantee (UBIG) in South Africa, focusing on progressive tax measures. Key proposals include a Social Security Tax, a Resource Rent Tax, and the selective removal of tax credits for high earners. The analysis finds that a UBIG aligned with the Food Poverty Line (FPL) for 60% of the population could be fully financed by these measures. The report also models the impact of different implementation speeds on South Africa's national debt and primary balance, suggesting that the FPL grant is the most fiscally feasible over the medium term.","ai_generated":true,"unit":"iejza-000131#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"A proposed Social Security Tax (SST) with tiered rates from 1.5% to 3% of taxable income could generate substantial revenue, estimated at R62.20 billion for 2022/23, R63.90 billion for 2023/24, and R65.60 billion for 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-1","date_modified":"2026-10-23"},{"text":"Removing the Medical Scheme Fees Tax Credit for individuals earning more than R500,000 per annum is projected to decrease tax spending by R11.80 billion in 2022/23, rising to R12.78 billion by 2024/25 if only the main member and first dependent's credits are removed.","ai_generated":true,"unit":"iejza-000131#insight-2","date_modified":"2026-10-23"},{"text":"Eliminating retirement fund contribution deductions for those earning over R1 million per year would increase income tax revenue by R22.0 billion in 2022/23 and R23.2 billion in 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-3","date_modified":"2026-10-23"},{"text":"Increasing the Dividend Tax rate from 20% to 25% is estimated to generate additional revenue of R7.70 billion in 2022/23, increasing to R8.60 billion by 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-4","date_modified":"2026-10-23"},{"text":"A Resource Rent Tax (RRT) applied at a rate of 25% on total resource rents could generate approximately R38.80 billion in 2022/23 and R38.30 billion in 2024/25, based on World Bank data indicating natural resource rents were 3.9% of GDP in 2019.","ai_generated":true,"unit":"iejza-000131#insight-5","date_modified":"2026-10-23"},{"text":"Implementing a 25% luxury VAT on selected non-essential items is projected to raise R8.41 billion in 2022/23 and R9.17 billion in 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-6","date_modified":"2026-10-23"},{"text":"Increasing the progressivity of Estate Duty tax by introducing brackets of 36%, 41%, and 45% would generate modest revenue, estimated at R1.79 billion in 2022/23 and R1.93 billion in 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-7","date_modified":"2026-10-23"},{"text":"Increasing the Securities Transfer Tax (STT) from 0.25% to 0.3% would generate between R1.37 billion (2022/23) and R1.45 billion (2024/25), while a broader Financial Transactions Tax (FFT) at 0.1% could potentially raise R41.0 billion annually.","ai_generated":true,"unit":"iejza-000131#insight-8","date_modified":"2026-10-23"},{"text":"A new Currency Transaction Tax (CTT) of 0.005% on domestic over-the-counter foreign exchange instruments could raise R3.68 billion in 2022/23 and R3.83 billion in 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-9","date_modified":"2026-10-23"},{"text":"A UBIG aligned with the Food Poverty Line (FPL) for 60% of the population can be entirely financed by the proposed tax options, resulting in a surplus of R16.3 billion in 2022/23.","ai_generated":true,"unit":"iejza-000131#insight-10","date_modified":"2026-10-23"},{"text":"Fiscal modelling indicates that if the FPL grant is implemented and financing options are adopted at a 'Faster' pace, debt as a percentage of GDP could be up to 3 percentage points lower than the baseline by 2024/25.","ai_generated":true,"unit":"iejza-000131#insight-11","date_modified":"2026-10-23"}],"climate_tags":["carbon tax","fiscal policy"],"geography_discussed":["People's Republic of China","India","Chile","Thailand","South Korea","Zambia","Uganda","Botswana","Timor-Leste","Alaska","Ghana"],"frame_perspective":[],"analysis_type":["fiscal analysis","revenue estimation","scenario analysis","debt modelling"]},{"id":"iisd-000365","url":"https://climateinsightsdirectory.org/document/iisd-000365","title":"Cutting Emissions Through Fossil Fuel Subsidy Reform and Taxation","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2021-07-04","source_url":"https://www.iisd.org/publications/cutting-emissions-fossil-fuel-subsidies-taxation","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"The report uses the GSI-IF model to analyze 32 countries, representing 77% of global CO2 emissions, to determine the impact of removing fossil fuel subsidies and implementing a 10% fossil energy tax by 2030. It finds that subsidy reform alone could save nearly USD 3 trillion and abate 5.4 GtCO2e, while combining reform with taxation and sustainable energy investment could increase average emission reductions from 6% to 11.8% by 2030.","ai_generated":true,"unit":"iisd-000365#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Fossil fuel subsidy reform (FFSR) alone can lead to a simple country average of approximately 6% in greenhouse gas (GHG) emission reductions by 2030 compared to business as usual, with some modeled countries achieving reductions as high as 35%.","ai_generated":true,"unit":"iisd-000365#insight-1","date_modified":"2026-10-23"},{"text":"Combining FFSR with a 10% fossil energy tax and investing 30% of the resulting savings and revenues into energy efficiency and renewable energy would nearly double the average GHG emission reductions to 11.8% by 2030.","ai_generated":true,"unit":"iisd-000365#insight-2","date_modified":"2026-10-23"},{"text":"By 2030, FFSR alone is projected to generate nearly USD 3 trillion in cumulative fiscal savings and abate 5.4 gigatonnes of carbon dioxide equivalent (GtCO2e), meaning governments save an average of USD 546.47 for every tonne of CO2e removed.","ai_generated":true,"unit":"iisd-000365#insight-3","date_modified":"2026-10-23"}],"climate_tags":["greenhouse gas emissions","energy efficiency","renewable energy","climate finance"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["modeling","fiscal analysis"]},{"id":"iejza-000337","url":"https://climateinsightsdirectory.org/document/iejza-000337","title":"FINANCING OPTIONS FOR A UNIVERSAL BASIC INCOME GUARANTEE IN SOUTH AFRICA","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"policy brief","language":"en","date_published":"2021-07","source_url":"https://iej.org.za/wp-content/uploads/2026/02/FINAL-IEJ-policy-brief-UBIG-july2021.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document proposes a suite of financing mechanisms to fund a Universal Basic Income Guarantee (UBIG) in South Africa, focusing on progressive taxation and the reduction of government waste. Key proposals include a ring-fenced Social Security Tax, a Resource Rent Tax on extractive industries, and a wealth tax for the top 1% of the population. The brief argues that many UBIG scenarios, particularly those aligned with national poverty lines, are immediately affordable without borrowing if these revenue-generating measures and VAT recoupments are implemented.","ai_generated":true,"unit":"iejza-000337#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The annual cost of a UBIG varies significantly by payment level and uptake; for all eligible people (34.1 million), the cost ranges from R239 billion at the Food Poverty Line (R585 per month) to R1.432 trillion at R3,500 per month.","ai_generated":true,"unit":"iejza-000337#insight-1","date_modified":"2026-10-23"},{"text":"A proposed Social Security Tax (SST), ring-fenced for UBIG, would progressively levy between 1.5% and 3% of taxable personal income, potentially raising R67.29 billion to R70.97 billion depending on the scenario.","ai_generated":true,"unit":"iejza-000337#insight-2","date_modified":"2026-10-23"},{"text":"A Resource Rent Tax (RRT) targeting the economic rent of extractive industries, such as mining, could generate between R38.30 billion and R38.80 billion, assuming a 25% tax rate on total resource rents.","ai_generated":true,"unit":"iejza-000337#insight-3","date_modified":"2026-10-23"},{"text":"Wealth and property tax proposals include a wealth tax of 1% for the top 1% and 3% for the top 0.1% (estimated at R59 billion), a Financial Transactions Tax (FTT) of 0.1% (estimated at R41 billion), and increased estate duty rates up to 45% for estates above R146.89 million.","ai_generated":true,"unit":"iejza-000337#insight-4","date_modified":"2026-10-23"},{"text":"Revenue could be increased by removing corporate tax breaks, including a 25% reduction in profit shifting by Multinational Corporations (R5.75 billion), cancelling the Employment Tax Incentive (R4.8 billion to R5.06 billion), and reversing the Corporate Income Tax reduction from 28% to 27% (R7.6 billion to R8.2 billion).","ai_generated":true,"unit":"iejza-000337#insight-5","date_modified":"2026-10-23"},{"text":"Reducing government inefficiency could provide significant funding: a 30% reduction in irregular expenditure at national and provincial departments and SOEs would free up R36.4 billion per year, while a further 2.7% reduction in 'General Public Services' wasteful expenditure would free up R1.85 billion.","ai_generated":true,"unit":"iejza-000337#insight-6","date_modified":"2026-10-23"},{"text":"Approximately 12% of UBIG expenditure is expected to be recouped by the state via VAT, as the lowest 70% of the population spends 81% of their disposable income on VAT-related items.","ai_generated":true,"unit":"iejza-000337#insight-7","date_modified":"2026-10-23"},{"text":"The brief concludes that 17 UBIG scenarios at the Food Poverty Line, Lower-bound Poverty Line, and Upper-bound Poverty Line are immediately affordable without borrowing if a revenue of R250 billion is generated.","ai_generated":true,"unit":"iejza-000337#insight-8","date_modified":"2026-10-23"}],"climate_tags":["carbon tax","environmental protection"],"geography_discussed":["Ghana","Zambia","Alaska","People's Republic of China","Uganda","Botswana","India","Chile","Thailand","South Korea"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy proposal","economic modeling"]},{"id":"iejza-000367","url":"https://climateinsightsdirectory.org/document/iejza-000367","title":"Financing Options for a Universal Basic Income Guarantee in South Africa","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"policy brief","language":"en","date_published":"2021-07","source_url":"https://www.iej.org.za/wp-content/uploads/2021/07/IEJ-Policy-Brief-Financing-a-UBIG.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Institute for Economic Justice proposes a suite of financing mechanisms to fund a Universal Basic Income Guarantee (UBIG) in South Africa, focusing on progressive taxation and the reduction of government waste. Key proposals include a ring-fenced Social Security Tax (SST) with rates between 1.5% and 3%, a Resource Rent Tax on extractive industries, and the selective removal of tax deductions for high-income earners regarding pension funds and medical aid. The brief also suggests implementing a 25% luxury VAT, a wealth tax for the top 1% and 0.1%, and a Financial Transactions Tax (FTT) of 0.1%. Additionally, it argues for the cancellation of the Employment Tax Incentive and the reversal of proposed Corporate Income Tax reductions. The document concludes that many UBIG scenarios, particularly those aligned with national poverty lines, are affordable without borrowing if these revenue-generating measures and reductions in irregular government expenditure are adopted.","ai_generated":true,"unit":"iejza-000367#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The annual cost of a UBIG varies significantly by target group and payment level; for all adults (34.1 million people), the cost ranges from R239 billion at the Food Poverty Line (R585 pm) to R1.432 trillion at R3,500 pm.","ai_generated":true,"unit":"iejza-000367#insight-1","date_modified":"2026-10-23"},{"text":"A proposed Social Security Tax (SST) would be a ring-fenced, progressive tax on taxable personal income ranging from 1.5% (for income R0 to R80,000) to 3% (for income over R1 million), estimated to generate R62.20 billion in 2022/23.","ai_generated":true,"unit":"iejza-000367#insight-2","date_modified":"2026-10-23"},{"text":"A Resource Rent Tax (RRT) targeting the economic rent of extractive industries, such as mining, could generate approximately R38.80 billion in 2022/23, assuming a tax rate of 25% on total resource rents.","ai_generated":true,"unit":"iejza-000367#insight-3","date_modified":"2026-10-23"},{"text":"The brief proposes removing tax benefits for high earners, specifically the pension fund contribution deduction for those earning above R1 million per annum (estimated R22.04 billion in 2022/23) and the medical aid tax credit for the main member and first dependent for those earning above R500,000 per annum (estimated R6.03 billion in 2022/23).","ai_generated":true,"unit":"iejza-000367#insight-4","date_modified":"2026-10-23"},{"text":"Wealth and property tax options include a wealth tax of 1% for the top 1% and 3% for the top 0.1% (estimated R59 billion), a Financial Transactions Tax (FTT) of 0.1% (estimated R41 billion), and increasing the Securities Transfer Tax (STT) from 0.25% to 0.3%.","ai_generated":true,"unit":"iejza-000367#insight-5","date_modified":"2026-10-23"},{"text":"Corporate tax reforms include reducing profit shifting by Multinational Corporations (MNCs) by 25%, cancelling the Employment Tax Incentive (ETI), and reversing the proposed reduction of the Corporate Income Tax (CIT) rate from 28% to 27%.","ai_generated":true,"unit":"iejza-000367#insight-6","date_modified":"2026-10-23"},{"text":"Reducing government inefficiency could provide significant funding; a 30% reduction in irregular expenditure at national and provincial departments and SOEs would free up R36.4 billion per year.","ai_generated":true,"unit":"iejza-000367#insight-7","date_modified":"2026-10-23"},{"text":"The document concludes that 17 UBIG scenarios at the Food Poverty Line, Lower-bound Poverty Line, and Upper-bound Poverty Line are immediately affordable without borrowing if the proposed tax and expenditure measures are implemented.","ai_generated":true,"unit":"iejza-000367#insight-8","date_modified":"2026-10-23"}],"climate_tags":["carbon tax","extractive industry"],"geography_discussed":["India","Chile","Thailand","South Korea","Ghana","Zambia","Alaska","People's Republic of China"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy proposal"]},{"id":"iisd-002755","url":"https://climateinsightsdirectory.org/document/iisd-002755","title":"Cutting Emissions Through Fossil Fuel Subsidy Reform and Taxation","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2021-07","source_url":"https://www.iisd.org/system/files/2021-07/cutting-emissions-fossil-fuel-subsidies-taxation.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report finds that the complete removal of fossil fuel consumption subsidies across 32 modelled countries could reduce greenhouse gas emissions by an average of 6.09% by 2030. When combined with a 'subsidy swap' (reinvesting savings into energy efficiency and renewables) and a 10% energy tax, the average national emission reduction increases to 11.84%. The analysis highlights that while some countries like Venezuela see reductions over 30%, G20 nations provide the largest absolute reductions due to their economic scale. Financially, fossil fuel subsidy reform (FFSR) alone could generate USD 2.99 trillion in cumulative savings by 2030, offering a cost-effective mechanism for a 'green recovery' from the COVID-19 pandemic.","ai_generated":true,"unit":"iisd-002755#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The complete removal of consumption fossil fuel subsidies (FFSR) by 2025 would reduce greenhouse gas emissions by an average of 6.09% across the 32 studied countries by 2030 compared to a business-as-usual scenario.","ai_generated":true,"unit":"iisd-002755#insight-1","date_modified":"2026-10-23"},{"text":"Combining FFSR with a 'subsidy swap'—where 20% of savings are invested in energy efficiency and 10% in renewable energy—increases the average emission reduction to approximately 9% by 2030.","ai_generated":true,"unit":"iisd-002755#insight-2","date_modified":"2026-10-23"},{"text":"The implementation of all four modelled scenarios—FFSR, a subsidy swap, a 10% energy tax, and earmarked tax revenues for green investment—results in an average national emission reduction of 11.84% by 2030.","ai_generated":true,"unit":"iisd-002755#insight-3","date_modified":"2026-10-23"},{"text":"In absolute terms, the 14 G20 countries modelled contribute the most to global reductions, representing 76% of all absolute savings by 2030 when all scenarios are combined.","ai_generated":true,"unit":"iisd-002755#insight-4","date_modified":"2026-10-23"},{"text":"Certain countries with high relative subsidy levels as a share of GDP experience the most significant percentage reductions; Venezuela's reductions exceed 35% by 2030.","ai_generated":true,"unit":"iisd-002755#insight-5","date_modified":"2026-10-23"},{"text":"The cumulative fiscal savings from FFSR alone across the 32 analyzed countries are estimated at USD 2.99 trillion by 2030.","ai_generated":true,"unit":"iisd-002755#insight-6","date_modified":"2026-10-23"},{"text":"FFSR is highly cost-effective, with governments saving an average of USD 546.47 for every tonne of CO2e removed through subsidy reform alone.","ai_generated":true,"unit":"iisd-002755#insight-7","date_modified":"2026-10-23"},{"text":"The total cumulative greenhouse gas emissions abated by 2030 across the 32 countries would be 10.42 Gt CO2e if all policy instruments (FFSR, swap, tax, and earmarking) are used, which is equivalent to the annual emissions of roughly 2,000 coal-fired power plants.","ai_generated":true,"unit":"iisd-002755#insight-8","date_modified":"2026-10-23"},{"text":"The report notes that current modelling results are likely underestimates because they rely on consumer price support data and do not capture producer subsidies.","ai_generated":true,"unit":"iisd-002755#insight-9","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","renewable energy","energy efficiency","Nationally Determined Contributions","green recovery","greenhouse gas emissions","climate finance","just transition"],"geography_discussed":["Algeria","Argentina","Australia","Bangladesh","Brazil","Canada","People's Republic of China","Egypt","Ethiopia","Germany","Ghana","India","Indonesia","Iran","Iraq","Japan","Mexico","Morocco","Myanmar","Nigeria","Pakistan","Russia","Saudi Arabia","South Africa","Sri Lanka","Tunisia","United Arab Emirates","United States","Venezuela","Vietnam","Netherlands","Zambia"],"frame_perspective":[],"analysis_type":["quantitative modelling","fiscal analysis","policy assessment"]},{"id":"pari-000245","url":"https://climateinsightsdirectory.org/document/pari-000245","title":"Local Government and Community Inclusivity and Readiness for Green Hydrogen Development in Namakwa","publisher":{"name":"Public Affairs Research Institute","organization":"public-affairs-research-institute"},"document_type":"report","language":"en","date_published":"2021-04","source_url":"https://pari.org.za/wp-content/uploads/2024/01/Green_Hydrogen-v3.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report examines the proposed green hydrogen development in Boegoebaai, Northern Cape, focusing on the readiness of the Namakwa District Municipality (DM) and Richtersveld Local Municipality (LM). It finds that both municipalities lack the financial and technical capacity to support the anticipated population influx and infrastructure needs. The study highlights a 'top-down' planning approach by national and provincial governments that excludes local authorities and communities, leading to mistrust and procedural injustices. It concludes that without significant intergovernmental support and genuine public participation, the transition risks being unjust and disruptive to rural livelihoods.","ai_generated":true,"unit":"pari-000245#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The Boegoebaai region possesses a comparative advantage for green hydrogen production due to its Atlantic Ocean coastline for desalination and high solar radiation, with peak sun hours between 2,600 and 3,000 per year.","ai_generated":true,"unit":"pari-000245#insight-1","date_modified":"2026-10-23"},{"text":"Local municipalities are largely excluded from the planning of the Boegoebaai Green Hydrogen Development Zone, with the provincial government leading assessments and the municipalities merely being informed of developments.","ai_generated":true,"unit":"pari-000245#insight-2","date_modified":"2026-10-23"},{"text":"The Richtersveld LM lacks the fiscal capacity to fund necessary infrastructure for the project, relying on national government grants for approximately 72 per cent of its capital budget in the 2020/2021 financial year.","ai_generated":true,"unit":"pari-000245#insight-3","date_modified":"2026-10-23"},{"text":"There is a significant gap in local skills; in Richtersveld LM, only 23.3 per cent of the population over 20 has a matric qualification and only 6 per cent have post-secondary qualifications, suggesting a reliance on outside skilled labor.","ai_generated":true,"unit":"pari-000245#insight-4","date_modified":"2026-10-23"},{"text":"Public participation processes for the green hydrogen project are perceived as 'tick-box' exercises, characterized by a top-down approach where communities are informed rather than consulted as partners.","ai_generated":true,"unit":"pari-000245#insight-5","date_modified":"2026-10-23"},{"text":"Community activists report a lack of transparency regarding land acquisition from the Richtersveld Communal Property Association (CPA), alleging political interference and the co-opting of ANC supporters to endorse the project.","ai_generated":true,"unit":"pari-000245#insight-6","date_modified":"2026-10-23"},{"text":"The project is expected to cause a massive population spike, with projections of 75,000 people entering the Richtersveld region by 2035, which would overwhelm the existing infrastructure of a municipality with only 12,000 residents.","ai_generated":true,"unit":"pari-000245#insight-7","date_modified":"2026-10-23"},{"text":"Previous renewable energy projects under the REIPPP in the Northern Cape created 'boom and bust' cycles, leading to temporary employment during construction and subsequent economic instability and infrastructure strain.","ai_generated":true,"unit":"pari-000245#insight-8","date_modified":"2026-10-23"}],"climate_tags":["green hydrogen","just transition","renewable energy","solar energy","wind power","climate finance","environmental justice","land tenure"],"geography_discussed":["Northern Cape","South Africa","European Union","Germany"],"frame_perspective":[],"analysis_type":["fiscal analysis","ethnographic research","policy assessment","socio-economic impact assessment"]},{"id":"iejza-000179","url":"https://climateinsightsdirectory.org/document/iejza-000179","title":"Introducing a Universal Basic Income Guarantee for South Africa","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"policy brief","language":"en","date_published":"2021-03","source_url":"https://iej.org.za/wp-content/uploads/2026/02/IEJ-policy-brief-UBIG_2.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Institute for Economic Justice proposes a Universal Basic Income Guarantee (UBIG) for South African adults aged 18-59 to address widespread hunger and job losses. The brief argues that a universal, unconditional grant is superior to targeted measures due to administrative ease and broader reach. It suggests starting with a grant at the food poverty line (R585 per month), funded by R158 billion in progressive tax increases, including a Social Security Tax and the elimination of certain tax credits. In the medium term, the document recommends a wealth tax to increase the grant to lower-bound (R840) or upper-bound (R1,268) poverty lines. Immediate recommendations include extending and increasing the COVID-19 social relief grant and incorporating caregivers.","ai_generated":true,"unit":"iejza-000179#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The South African government has a constitutional and international legal obligation to provide social security, yet a significant gap exists for adults aged 18-59 who are currently excluded from the grant system.","ai_generated":true,"unit":"iejza-000179#insight-1","date_modified":"2026-10-23"},{"text":"The COVID-19 social relief grant of R350 and the Caregiver's Allowance of R500 provided essential relief, but the COVID-19 grant faced administrative bottlenecks and under-coverage, with only 34-46% of eligible people receiving payment by August 2020.","ai_generated":true,"unit":"iejza-000179#insight-2","date_modified":"2026-10-23"},{"text":"A universal grant is preferred over targeted or phased approaches because targeting creates allocative inefficiencies and administrative burdens that often exclude eligible people unjustly.","ai_generated":true,"unit":"iejza-000179#insight-3","date_modified":"2026-10-23"},{"text":"The document identifies three primary poverty line benchmarks for the UBIG: the food poverty line (FPL) at R585, the lower-bound poverty line (LBPL) at R840, and the upper-bound poverty line (UBPL) at R1,268 per person per month.","ai_generated":true,"unit":"iejza-000179#insight-4","date_modified":"2026-10-23"},{"text":"Implementing a UBIG for all adults (18-59) at the food poverty line (R585) would cost R239 billion per annum, while a version targeted only at those 'not formally employed' (NFE) at the same level would cost R157 billion per annum.","ai_generated":true,"unit":"iejza-000179#insight-5","date_modified":"2026-10-23"},{"text":"The IEJ proposes a package of progressive tax measures totaling R158 billion to fund the initial UBIG, including a Social Security Tax (SST) of 1.5% to 3% on taxable personal income, which would generate R64.7 billion.","ai_generated":true,"unit":"iejza-000179#insight-6","date_modified":"2026-10-23"},{"text":"A proposed wealth tax on the top 1% of earners at a 1% rate could raise R63 billion, while a 3% tax on the richest 0.1% could raise R103 billion.","ai_generated":true,"unit":"iejza-000179#insight-7","date_modified":"2026-10-23"},{"text":"The document recommends an immediate extension of the COVID-19 grant until the end of the 2021/22 financial year, increasing its value to R585 per month and including caregivers.","ai_generated":true,"unit":"iejza-000179#insight-8","date_modified":"2026-10-23"}],"climate_tags":["social protection","poverty reduction","carbon tax"],"geography_discussed":["Kenya"],"frame_perspective":[],"analysis_type":["policy brief","economic modelling","fiscal analysis"]},{"id":"iejza-000349","url":"https://climateinsightsdirectory.org/document/iejza-000349","title":"COVID-19: South Africa’s COVID-19 Rescue Package Scorecard Update","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"report","language":"en","date_published":"2021-02-11","source_url":"https://www.iej.org.za/wp-content/uploads/2021/02/IEJ-COVID-19-%E2%80%93-rescue-scorecard-2021-1.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Institute for Economic Justice reports that only about a third of South Africa's R500 billion COVID-19 rescue package had been utilized by February 2021. While social security and wage relief saw significant spending, other areas like the credit guarantee scheme and municipal funding suffered from disastrous underspending and lack of transparency. The report highlights that the expiration of social grants and the TERS scheme occurred just before the second pandemic wave, potentially plunging millions into hunger and leaving workers without support.","ai_generated":true,"unit":"iejza-000349#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Of the R500 billion COVID-19 rescue package announced in April 2020, only R158 billion had been used by February 2021, meaning approximately two-thirds (R342 billion) remained unused.","ai_generated":true,"unit":"iejza-000349#insight-1","date_modified":"2026-10-23"},{"text":"The Credit Guarantee Scheme largely failed, with only R18 billion of the promised R200 billion in loans distributed by 16 January 2021; only 27% of the 48,366 applications were approved and paid.","ai_generated":true,"unit":"iejza-000349#insight-2","date_modified":"2026-10-23"},{"text":"Social security measures, including the Social Relief of Distress (SRD) grant, were effective in reducing hunger but were terminated or not extended, with researchers estimating that ending the SRD and Caregivers grants would plunge 5.8 million people into hunger.","ai_generated":true,"unit":"iejza-000349#insight-3","date_modified":"2026-10-23"},{"text":"The Temporary Employee Relief Scheme (TERS) paid R55.6 billion to 1.1 million employers by mid-December 2020, but the program was ended unilaterally in October 2020, leaving many without support during the second wave of the pandemic.","ai_generated":true,"unit":"iejza-000349#insight-4","date_modified":"2026-10-23"},{"text":"Municipal funding for water, sanitation, and homeless accommodation saw extreme underspending, with only 1% of the R20 billion allocated spent as of 30 September 2020.","ai_generated":true,"unit":"iejza-000349#insight-5","date_modified":"2026-10-23"},{"text":"While 58% of the R21.5 billion health budget was spent as of 30 September 2020, a significant portion was reportedly lost to corruption involving the procurement of personal protective equipment (PPE) and other medical services.","ai_generated":true,"unit":"iejza-000349#insight-6","date_modified":"2026-10-23"}],"climate_tags":["job creation","public health","poverty reduction","economic recovery"],"geography_discussed":["KwaZulu-Natal"],"frame_perspective":[],"analysis_type":["policy evaluation","fiscal analysis"]},{"id":"iejza-000322","url":"https://climateinsightsdirectory.org/document/iejza-000322","title":"Imali Yesizwe","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"report","language":"en","date_published":"2020-10-21","source_url":"https://iej.org.za/wp-content/uploads/2020/10/BJC-Imali_Yesizwe-22oct-1.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The Budget Justice Coalition (BJC) argues that South Africa's National Treasury has implemented a regressive austerity budget since 2012, prioritising debt reduction over essential social spending. This approach has led to systemic underinvestment in health, education, and social security, which the BJC claims was exacerbated by the COVID-19 pandemic. The report, 'Imali Yesizwe', advocates for a transition to a human rights-based budget that focuses on progressive tax reform, the introduction of a Universal Basic Income Grant (UBIG), and increased investment in the care economy and clean energy. It specifically criticises the use of Zero Based Budgeting (ZBB) as a tool for cuts and calls for greater fiscal transparency and public participation in the budgeting process to ensure the progressive realisation of constitutional rights.","ai_generated":true,"unit":"iejza-000322#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The Budget Justice Coalition (BJC) asserts that South Africa has been implementing austerity budgeting since 2012, which prioritises debt reduction through spending cuts and tax increases at the expense of socio-economic rights.","ai_generated":true,"unit":"iejza-000322#insight-1","date_modified":"2026-10-23"},{"text":"The BJC argues that the National Treasury's claim that fiscal policy has been expansionary is misleading because it includes non-discretionary debt service costs; when excluding these, non-interest expenditure failed to keep pace with CPI inflation and population growth in four of the last five financial years.","ai_generated":true,"unit":"iejza-000322#insight-2","date_modified":"2026-10-23"},{"text":"Austerity measures have negatively impacted state capacity, evidenced by high vacancy rates in the health sector and budget cuts to the National Prosecuting Authority (NPA) and the South African Revenue Service (SARS), which undermine the fight against corruption and revenue collection.","ai_generated":true,"unit":"iejza-000322#insight-3","date_modified":"2026-10-23"},{"text":"The report highlights a 'gender-blind' budget that disproportionately affects women, who bear the brunt of unpaid care work and are more vulnerable to the loss of public services caused by austerity.","ai_generated":true,"unit":"iejza-000322#insight-4","date_modified":"2026-10-23"},{"text":"The BJC criticises the introduction of Zero Based Budgeting (ZBB) by the National Treasury, arguing it will be used to justify further cuts rather than ensuring socio-economic priorities are funded.","ai_generated":true,"unit":"iejza-000322#insight-5","date_modified":"2026-10-23"},{"text":"The document identifies a critical failure in the right to basic education, noting that government spending per learner decreased by an average of 2.3% between 2009 and 2018, and that the 2020 Supplementary Budget further cut school infrastructure grants by R1.7 billion.","ai_generated":true,"unit":"iejza-000322#insight-6","date_modified":"2026-10-23"},{"text":"The report advocates for the introduction of a Universal Basic Income Grant (UBIG) and the immediate increase of the Child Support Grant, COVID-19 SRD, and Caregiver grants to the food poverty line of R585 per month.","ai_generated":true,"unit":"iejza-000322#insight-7","date_modified":"2026-10-23"},{"text":"The BJC proposes progressive tax reforms to increase revenue, including the implementation of a permanent annual net wealth tax (0.5-2.5%), increasing corporate income tax, and raising taxes on high-income earners.","ai_generated":true,"unit":"iejza-000322#insight-8","date_modified":"2026-10-23"},{"text":"The report notes that South Africa is not on track to meet Sustainable Development Goal 6 for water and sanitation, citing a lack of maintenance and the failure of municipalities to use resources effectively.","ai_generated":true,"unit":"iejza-000322#insight-9","date_modified":"2026-10-23"},{"text":"The document argues for a 'just, clean energy transition' away from coal mining and the protection of biodiversity, noting that the Department of Environmental Affairs is allocated only 0.5% of the national budget.","ai_generated":true,"unit":"iejza-000322#insight-10","date_modified":"2026-10-23"},{"text":"The BJC suggests that the government could raise over R120 billion in revenue by implementing a three-year 'pension holiday' from contributions to the Government Employees Pension Fund (GEPF), given the fund's significant surpluses.","ai_generated":true,"unit":"iejza-000322#insight-11","date_modified":"2026-10-23"},{"text":"The report calls for a shift toward 'social accountability' in the budget process, noting that while South Africa scores high on fiscal transparency (87/100), public participation remains very low (24/100).","ai_generated":true,"unit":"iejza-000322#insight-12","date_modified":"2026-10-23"}],"climate_tags":["climate change","just transition","biodiversity","environmental protection","Sustainable land management","carbon dioxide emissions","climate bond"],"geography_discussed":["Eastern Cape","Limpopo","Greece","Portugal"],"frame_perspective":[],"analysis_type":["policy analysis","fiscal analysis","human rights assessment"]},{"id":"iisd-002939","url":"https://climateinsightsdirectory.org/document/iisd-002939","title":"LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"fr","date_published":"2020-10","source_url":"https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-fr.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report argues that traditional mining tax regimes, primarily based on corporate income tax and royalties, are outdated and often fail to generate expected revenues due to aggressive tax planning by multinationals and overly generous incentives. It highlights how the transition to a low-carbon economy, the rise of automation and AI in mining, and the pressures of climate change and the COVID-19 pandemic necessitate a reconsideration of how states tax mineral resources. The document proposes a three-step dialogue process involving governments, industry, and civil society to develop a manual of innovative fiscal ideas that ensure equitable and sustainable returns from mining.","ai_generated":true,"unit":"iisd-002939#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Current mining tax systems in developing countries rely heavily on a 'tax/royalty' regime, but corporate income tax (CIT) is often unstable and unpredictable due to long project payback periods and complex administration. Consequently, these countries are more dependent on royalties, which are simpler to administer but provide fewer total revenues over a project's life than CIT.","ai_generated":true,"unit":"iisd-002939#insight-1","date_modified":"2026-10-23"},{"text":"Developing countries struggle to collect expected mining revenues due to internal factors, such as weak tax law enforcement and excessive tax incentives, and external factors, specifically aggressive tax planning by multinational corporations. This vulnerability to base erosion and profit shifting (BEPS) is estimated by the IMF to cost developing countries over 200 billion USD in annual revenue across all sectors.","ai_generated":true,"unit":"iisd-002939#insight-2","date_modified":"2026-10-23"},{"text":"The demand for minerals essential for a low-carbon future presents both opportunities for revenue optimization and risks of instability. While some countries, like Chile, have used mineral supply to attract industrial investment (e.g., battery factories), there is a risk that states may become overly dependent on these minerals, which are subject to price volatility and potential obsolescence due to circular economy policies and technological substitutions.","ai_generated":true,"unit":"iisd-002939#insight-3","date_modified":"2026-10-23"},{"text":"Emerging technologies such as AI, machine learning, and autonomous vehicles are transforming mining and may disrupt traditional benefit-sharing models. Key risks include the replacement of low-to-medium skilled workers—reducing social security contributions and indirect taxes—and an increase in the value of intangible assets (patents, algorithms), which facilitates profit shifting to low-tax jurisdictions.","ai_generated":true,"unit":"iisd-002939#insight-4","date_modified":"2026-10-23"},{"text":"Climate change is forcing countries traditionally dependent on fossil fuels, such as Saudi Arabia and Nigeria, to diversify their tax bases toward mining. Additionally, developing countries face high financial burdens for climate adaptation, increasing the urgency for innovative financing and more effective resource taxation.","ai_generated":true,"unit":"iisd-002939#insight-5","date_modified":"2026-10-23"},{"text":"The COVID-19 pandemic has intensified demands for 'building back better' and fiscal justice, with civil society calling for more transparent public spending and fairer contributions from wealthy individuals and corporations. This environment supports the need for a new international agreement on taxation that addresses the specific needs of developing countries.","ai_generated":true,"unit":"iisd-002939#insight-6","date_modified":"2026-10-23"}],"climate_tags":["energy transition","critical minerals","climate change adaptation","circular economy"],"geography_discussed":["Africa","Chile","Zambia","Saudi Arabia","Nigeria","Ghana","Mongolia"],"frame_perspective":[],"analysis_type":["policy roadmap","fiscal analysis"]},{"id":"iisd-003595","url":"https://climateinsightsdirectory.org/document/iisd-003595","title":"How to Target Residential Electricity Subsidies in India","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2020-09","source_url":"https://www.iisd.org/system/files/2020-09/target-residential-electricity-subsidies-india-step-2.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report finds that electricity subsidies in Jharkhand are regressive, with a significant portion of benefits accruing to wealthier households. Using survey data from over 900 households, the authors analyze the current subsidy incidence and simulate three targeting options: using poverty ration cards, revising volumetric consumption slabs, and implementing a proxy means test (PMT). The analysis suggests that revising volumetric slabs offers the most significant potential for fiscal savings and improved targeting without excluding the most vulnerable, while the PMT approach based on existing SECC variables shows high inclusion and exclusion errors.","ai_generated":true,"unit":"iisd-003595#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Current electricity subsidy distribution in Jharkhand is regressive; among rural households, the richest 40% receive 61% of benefits, while the poorest 40% receive 25%. A similar pattern exists for urban households, where the top two quintiles receive 60% of benefits and the bottom two receive 25%.","ai_generated":true,"unit":"iisd-003595#insight-1","date_modified":"2026-10-23"},{"text":"Targeting subsidies exclusively to households with poverty ration cards (BPL, AAY, or PH) would reduce annual subsidy costs by INR 163 crore (USD 23 million), representing a 17% reduction of the 2019 total subsidy.","ai_generated":true,"unit":"iisd-003595#insight-2","date_modified":"2026-10-23"},{"text":"Rationalizing volumetric limits by setting the highest subsidy for consumption up to 50 kWh per month and removing subsidies for those consuming over 300 kWh per month could save the state approximately INR 306 crore (USD 44 million) annually.","ai_generated":true,"unit":"iisd-003595#insight-3","date_modified":"2026-10-23"},{"text":"A proxy means test (PMT) based on Socio Economic Caste Census (SECC) variables would save the government INR 327 crore (USD 47 million) annually, but the authors caution against it due to high exclusion and inclusion errors.","ai_generated":true,"unit":"iisd-003595#insight-4","date_modified":"2026-10-23"},{"text":"Electricity affordability is a concern for the poorest households; the poorest expenditure quintile spends 12.8% of their household expenditure on electricity, compared to only 3.7% for the wealthiest quintile.","ai_generated":true,"unit":"iisd-003595#insight-5","date_modified":"2026-10-23"},{"text":"The COVID-19 pandemic exacerbated the financial instability of distribution companies (DISCOMs) by shifting demand toward the domestic sector and reducing revenues from commercial and industrial consumers.","ai_generated":true,"unit":"iisd-003595#insight-6","date_modified":"2026-10-23"},{"text":"The report recommends a short-term approach of removing subsidies for households consuming more than 300 kWh per month and lowering the initial subsidy cutoff to 50 kWh per month, provided seasonal variations are considered.","ai_generated":true,"unit":"iisd-003595#insight-7","date_modified":"2026-10-23"}],"climate_tags":["energy access","energy transition","poverty reduction","energy efficiency"],"geography_discussed":["India"],"frame_perspective":[],"analysis_type":["policy evaluation","fiscal analysis","socioeconomic survey"]},{"id":"pari-000070","url":"https://climateinsightsdirectory.org/document/pari-000070","title":"A CRITICAL REVIEW OF THE LOCAL GOVERNMENT FISCAL FRAMEWORK","publisher":{"name":"Public Affairs Research Institute","organization":"public-affairs-research-institute"},"document_type":"research paper","language":"en","date_published":"2020-08","source_url":"https://pari.org.za/wp-content/uploads/2020/08/20200826_EndOfTheRoad_LedgerRampedi_Report-1.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","geography_discussed","analysis_type"],"summary":{"text":"The report argues that South African municipalities are in a state of financial distress because the fiscal framework designed in the 1998 White Paper overestimated the ability of local governments to fund their operating expenditures through property rates and service charges. While the framework assumed 73% of operating costs could be covered by own revenue, the authors estimate the actual figure is likely less than 50%. This gap forces tariff increases that erode the 'social wage'—the state's strategy of providing affordable basic services to reduce poverty. The paper notes that good governance alone cannot solve this structural deficit, as even municipalities with clean audits often end the year in deficit. It further highlights that Eskom's direct supply of electricity to many households removes a key credit control tool for municipalities, hindering the collection of rates and taxes. The authors conclude that the system is fundamentally unsound and requires a complete redesign based on empirical data regarding service costs and household affordability.","ai_generated":true,"unit":"pari-000070#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The 1998 White Paper on Local Government assumed that property rates and service charges would fund 73% of all local government operating expenditure requirements, but actual aggregate funding is likely less than 50%.","ai_generated":true,"unit":"pari-000070#insight-1","date_modified":"2026-10-23"},{"text":"Municipal financial distress is a structural issue rather than solely a result of poor management; the Auditor-General of South Africa found that 79% of municipalities had a financial health status that was 'either concerning or requiring urgent intervention' in the 2018/19 financial year.","ai_generated":true,"unit":"pari-000070#insight-2","date_modified":"2026-10-23"},{"text":"The 'social wage'—the provision of affordable basic services to poor households—is being eroded because the fiscal framework requires constant tariff increases to fill funding gaps, which deepens poverty and inequality.","ai_generated":true,"unit":"pari-000070#insight-3","date_modified":"2026-10-23"},{"text":"The direct retail supply of electricity by Eskom to over 50% of households undermines municipal revenue collection by removing the ability to use electricity disconnection as a credit control measure for rates and taxes.","ai_generated":true,"unit":"pari-000070#insight-4","date_modified":"2026-10-23"},{"text":"Municipal debt has risen significantly, reaching R181.3 billion by March 2020, with 70% of this debt owed by households.","ai_generated":true,"unit":"pari-000070#insight-5","date_modified":"2026-10-23"},{"text":"There is a critical underfunding of infrastructure maintenance, with an estimated annual gap of approximately R14 billion between required and actual spending.","ai_generated":true,"unit":"pari-000070#insight-6","date_modified":"2026-10-23"},{"text":"The proliferation of conditional grants and an excessive regulatory burden have diverted scarce municipal resources away from direct service delivery toward administrative compliance.","ai_generated":true,"unit":"pari-000070#insight-7","date_modified":"2026-10-23"},{"text":"The envisioned 'vibrant' municipal debt markets and alternative funding partnerships have failed to materialize at scale, particularly for smaller and poorer municipalities.","ai_generated":true,"unit":"pari-000070#insight-8","date_modified":"2026-10-23"}],"climate_tags":[],"geography_discussed":["Eastern Cape","Free State","Gauteng","KwaZulu-Natal","Limpopo","Mpumalanga","North West","Northern Cape","Western Cape"],"frame_perspective":[],"analysis_type":["policy review","fiscal analysis","structural assessment"]},{"id":"iisd-001432","url":"https://climateinsightsdirectory.org/document/iisd-001432","title":"G20 Scorecard of Fossil Fuel Funding","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"fact sheet","language":"en","date_published":"2020","source_url":"https://www.iisd.org/system/files/2020-11/g20-scorecard-brazil.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Brazil ranks first among non-OECD G20 countries in the scorecard due to low support for coal and fossil fuel-based power, though it continues to provide significant funding for oil and gas production. While state-owned enterprise investments in fossil fuels decreased by 23% compared to the 2014–2016 average, the country faces criticism for a lack of transparency and the implementation of new tax incentives to boost oil and gas production.","ai_generated":true,"unit":"iisd-001432#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Brazil's total average government support for fossil fuels from 2017 to 2019 was USD 27 billion, consisting of USD 18 billion in state-owned enterprise (SOE) investment, USD 7 billion in tax expenditure, USD 1.8 billion in direct transfers, and USD 200 million in public finance.","ai_generated":true,"unit":"iisd-001432#insight-1","date_modified":"2026-10-23"},{"text":"The largest portion of Brazil's fossil fuel support is directed toward oil and gas exploration, production, refining, and transportation, totaling USD 21 billion. To further increase production since 2017, Brazil has pardoned tax debt, cut taxes for non-state companies, and opened new lease auctions.","ai_generated":true,"unit":"iisd-001432#insight-2","date_modified":"2026-10-23"},{"text":"Brazil shows low levels of support for other fossil fuel categories, with USD 2.1 billion for fossil fuel-based power and USD 3.9 billion for fossil fuel use. No support was identified for coal exploration, production, processing, and transportation.","ai_generated":true,"unit":"iisd-001432#insight-3","date_modified":"2026-10-23"},{"text":"Progress has been made in reducing certain subsidies, including a 23% decrease in SOE investment for fossil fuels relative to the 2014–2016 average and sustained decreases in consumer fuel tax reductions via PIS and COFINS since 2012. Additionally, a USD 136 million annual subsidy for mining brown coal in Rio Grande do Sul and Santa Catarina is scheduled to be phased out by 2028.","ai_generated":true,"unit":"iisd-001432#insight-4","date_modified":"2026-10-23"},{"text":"Brazil is characterized by a lack of transparency, having not yet committed to a G20 peer review. Significant unquantified support exists, including the Repetro customs regime and an estimated USD 14 billion in foregone revenue from Cide-fuel tax exemptions in 2018 compared to early 2000s rates.","ai_generated":true,"unit":"iisd-001432#insight-5","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","fossil fuel industry","liquefied natural gas","energy policy"],"geography_discussed":["Santa Catarina","Rio Grande do Sul"],"frame_perspective":[],"analysis_type":["scorecard","fiscal analysis"]},{"id":"iisd-001440","url":"https://climateinsightsdirectory.org/document/iisd-001440","title":"G20 Scorecard of Fossil Fuel Funding","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"fact sheet","language":"en","date_published":"2020","source_url":"https://www.iisd.org/system/files/2020-11/g20-scorecard-russia.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Russia is identified as the second-largest provider of government support to fossil fuels globally, with an annual average of USD 80.9 billion between 2017 and 2019. This support is primarily driven by state-owned enterprise (SOE) investments and tax expenditures for oil and gas production. While the country has phased out some property tax exemptions for pipelines, overall tax expenditures for fossil fuels rose 79% compared to 2014–2016 averages. The report notes significant unquantified support via preferential rail tariffs for coal and regional programs for Arctic oil and gas, as well as a lack of commitment to G20 peer reviews on subsidies.","ai_generated":true,"unit":"iisd-001440#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Russia provides the second-highest amount of government support to fossil fuels by absolute value, averaging USD 80.9 billion annually from 2017 to 2019. This total includes USD 41.3 billion in SOE investment, USD 27.5 billion in induced transfers, USD 11 billion in tax expenditure, USD 900 million in public finance, and USD 200 million in direct transfers.","ai_generated":true,"unit":"iisd-001440#insight-1","date_modified":"2026-10-23"},{"text":"Tax expenditures for fossil fuels have increased by 79% relative to 2014–2016 averages, largely due to support for oil and gas production. The proportion of oil extraction eligible for subsidized tax rates grew from under 30% in 2013 to over 50% in 2019, and is projected to exceed 90% by 2035. Revenue losses from under-taxing oil extraction could reach USD 32 billion by 2033.","ai_generated":true,"unit":"iisd-001440#insight-2","date_modified":"2026-10-23"},{"text":"Government support is heavily skewed toward oil and gas, which received USD 52.6 billion, compared to USD 15.2 billion for fossil fuel use, USD 13.1 billion for fossil fuel-based power, and USD 60 million for coal exploration, production, processing, and transportation.","ai_generated":true,"unit":"iisd-001440#insight-3","date_modified":"2026-10-23"},{"text":"There are significant forms of support that remain unquantified, including preferential rail tariffs for coal exports and regional support for Arctic oil and gas developments, such as the state-funded nuclear icebreaker fleet. Additionally, lax environmental regulations act as a subsidy; official sources estimate oil spill damage at RUB 10 billion (USD 140 million) per year, though other estimates suggest it could be as high as RUB 280 billion (approximately USD 4 billion).","ai_generated":true,"unit":"iisd-001440#insight-4","date_modified":"2026-10-23"},{"text":"Russia's transparency regarding fossil fuel subsidies is rated as poor. While tax expenditures are reported in detail, only one government study has quantified subsidies, and the country has not committed to G20 peer reviews.","ai_generated":true,"unit":"iisd-001440#insight-5","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","fossil fuel industry","environmental regulation","climate finance","transparency"],"geography_discussed":["Russian Arctic"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy assessment","benchmarking"]},{"id":"iisd-001635","url":"https://climateinsightsdirectory.org/document/iisd-001635","title":"Mapping India’s Energy Subsidies 2020: Fossil fuels, renewables, and electric vehicles 2020 Annex Update","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2020","source_url":"https://www.iisd.org/system/files/publications/india-energy-transition-2020-annex.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The annex updates data on electric vehicle GST concessions, power transmission infrastructure in Ladakh, LPG and kerosene subsidies, and a comprehensive list of coal producer and consumer taxes in India between FY 2014 and FY 2019.","ai_generated":true,"unit":"iisd-001635#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"To increase the uptake of electric vehicles, the central government provides a GST rate of 12% for electric two- and three-wheelers, compared to 28% for fossil fuel vehicles. This measure conferred a subsidy of 1,481.8 INR crore (222.3 USD million) in FY 2019.","ai_generated":true,"unit":"iisd-001635#insight-1","date_modified":"2026-10-23"},{"text":"The central government funded the construction of a 220 kV transmission line from Srinagar to Leh via Kargil to improve power supply in Ladakh, with the project completed in February 2019. Total funding for this project in FY 2019 was 500 INR crore (74 USD million).","ai_generated":true,"unit":"iisd-001635#insight-2","date_modified":"2026-10-23"},{"text":"The Pradhan Mantri Ujjawala Yojana (PMUY) includes a provision of 2% for project management expenditure (PME) and information, education and communication (IEC) to support the goal of providing clean cooking fuel (LPG) to women and children.","ai_generated":true,"unit":"iisd-001635#insight-3","date_modified":"2026-10-23"},{"text":"The PDS Kerosene and Domestic LPG subsidy scheme, 2002, which aimed to make these fuels affordable, officially ended on March 31, 2014, though it was extended by one year. A payment of 3,293 INR crore (491 USD million) was made in FY 2017 regarding earlier dues.","ai_generated":true,"unit":"iisd-001635#insight-4","date_modified":"2026-10-23"},{"text":"Coal royalties are set by individual states and are not subject to GST; in FY 2019, these royalties collected 9,110 INR crore (1,355 USD million). While most states use a flat rate of 14% on coal prices, West Bengal uses rates based on coal grade ranging from INR 4.30 to 6.50 per MT.","ai_generated":true,"unit":"iisd-001635#insight-5","date_modified":"2026-10-23"},{"text":"The Clean Energy Cess, levied on coal from 2010 to 2017, saw rates increase from INR 50 per tonne in 2010 to INR 400 per tonne by March 2016. It was abolished in 2017 and replaced by the GST Compensation Cess, which also charges INR 400 per tonne of coal and lignite.","ai_generated":true,"unit":"iisd-001635#insight-6","date_modified":"2026-10-23"},{"text":"Basic Customs Duty on imported coal, briquettes, and similar solid fuels is currently set at 10% and was not subsumed under the GST. In FY 2019, this duty collected 9,887 INR crore (1,471 USD million).","ai_generated":true,"unit":"iisd-001635#insight-7","date_modified":"2026-10-23"}],"climate_tags":["electric vehicle","fossil fuel","coal","energy subsidy"],"geography_discussed":["Ladakh","West Bengal","Srinagar","Leh","Kargil"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy review"]},{"id":"iisd-000316","url":"https://climateinsightsdirectory.org/document/iisd-000316","title":"Case Study: South Africa","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"case study","language":"en","date_published":"2019-11-12","source_url":"https://www.iisd.org/publications/beyond-fossil-fuels-south-africa","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"In 2017, fossil fuels accounted for 92% of South Africa's primary energy supply, with related taxes and revenues making up 6.8% of general government revenue. The document argues that these revenues should be used to diversify the economy and cover the social costs of a just transition, while the phasing out of fossil fuel subsidies would increase government revenues and promote clean energy.","ai_generated":true,"unit":"iisd-000316#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"In 2017, fossil fuels represented 92% of the primary energy supply in South Africa, and the taxes and other revenues derived from fossil fuel production and consumption constituted 6.8% of the general government revenue.","ai_generated":true,"unit":"iisd-000316#insight-1","date_modified":"2026-10-23"},{"text":"The South African government budget is negatively impacted by subsidies for both the production and consumption of fossil fuels; removing these subsidies equitably is seen as a way to increase revenue and support the transition to clean energy.","ai_generated":true,"unit":"iisd-000316#insight-2","date_modified":"2026-10-23"},{"text":"South Africa must prepare its budget for a fiscal transition as the clean energy transition may reduce government revenues through falling fossil fuel prices and a long-term decrease in the volume of production and consumption.","ai_generated":true,"unit":"iisd-000316#insight-3","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","fiscal policy","just transition","energy transition"],"geography_discussed":["Brazil","Russia","India","People's Republic of China"],"frame_perspective":[],"analysis_type":["case study","fiscal analysis"]},{"id":"iisd-000379","url":"https://climateinsightsdirectory.org/document/iisd-000379","title":"Beyond Fossil Fuels: Fiscal Transition BRICS | Case Study: China","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"case study","language":"en","date_published":"2019-11-12","source_url":"https://www.iisd.org/publications/beyond-fossil-fuels-china","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"In 2017, fossil fuels accounted for 89% of China's primary energy supply, with related taxes and revenues representing 4.2% of general government revenue. The document argues that phasing out fossil fuel subsidies and strategically using these revenues can support economic diversification and the social costs of a just transition for vulnerable workers and communities.","ai_generated":true,"unit":"iisd-000379#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"In 2017, fossil fuels constituted 89% of China's primary energy supply, while taxes and other revenues derived from fossil fuel production and consumption represented 4.2% of the general government revenue.","ai_generated":true,"unit":"iisd-000379#insight-1","date_modified":"2026-10-23"},{"text":"China's government budget is negatively impacted by subsidies for both the production and consumption of fossil fuels; removing these subsidies equitably would increase revenue and support the transition to clean energy.","ai_generated":true,"unit":"iisd-000379#insight-2","date_modified":"2026-10-23"},{"text":"Revenues from fossil fuels should be used to diversify the economy and fund the social costs of a just transition, specifically for communities, workers, and consumers who currently depend on fossil fuels.","ai_generated":true,"unit":"iisd-000379#insight-3","date_modified":"2026-10-23"}],"climate_tags":["fossil fuel subsidy","fiscal policy","just transition","energy transition"],"geography_discussed":["Brazil","Russia","India","South Africa"],"frame_perspective":[],"analysis_type":["case study","fiscal analysis"]},{"id":"iisd-000575","url":"https://climateinsightsdirectory.org/document/iisd-000575","title":"Beyond Fossil Fuels: Fiscal transition in BRICS","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2019-11-12","source_url":"https://www.iisd.org/publications/beyond-fossil-fuels-brics","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"The report analyzes the reliance of BRICS nations on fossil fuel revenues and subsidies, urging a strategic shift in fiscal policy to diversify economies and support vulnerable groups during the clean energy transition.","ai_generated":true,"unit":"iisd-000575#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"BRICS governments face potential revenue decreases due to the clean energy transition, driven by falling fossil fuel prices and a long-term decline in the absolute volume of production and consumption.","ai_generated":true,"unit":"iisd-000575#insight-1","date_modified":"2026-10-23"},{"text":"In 2017, the proportion of general government revenue derived from fossil fuel production and consumption varied significantly across BRICS: Russia had the highest at 23.6 per cent, followed by India at 17.8 per cent, Brazil and South Africa at 6.8 per cent each, and China at 4.2 per cent.","ai_generated":true,"unit":"iisd-000575#insight-2","date_modified":"2026-10-23"},{"text":"Fossil fuel subsidies are currently eroding government budgets; phasing them out would simultaneously increase revenues and accelerate the transition to clean energy.","ai_generated":true,"unit":"iisd-000575#insight-3","date_modified":"2026-10-23"}],"climate_tags":["energy transition","fossil fuel subsidy","fiscal policy","economic diversity","just transition"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["fiscal analysis","policy recommendation"]},{"id":"iisd-001097","url":"https://climateinsightsdirectory.org/document/iisd-001097","title":"Beyond Fossil Fuels: Fiscal transition in BRICS","publisher":{"name":"International Institute for Sustainable Development","organization":"international-institute-for-sustainable-development"},"document_type":"report","language":"en","date_published":"2019-11","source_url":"https://www.iisd.org/system/files/publications/beyond-fossil-fuels-brics.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report analyzes the dependence of BRICS governments on fossil fuel revenues and the risks posed by the clean energy transition, including asset stranding and revenue loss. It provides 2017 data on revenues and subsidies, highlighting Russia's high fiscal exposure and the potential for 'fossil fuel to clean energy subsidy swaps' to fund a just transition.","ai_generated":true,"unit":"iisd-001097#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"In 2017, Russia had the highest dependence on fossil fuel revenues among BRICS, with combined production and consumption revenues accounting for 23.6 per cent of general government revenue and 8 per cent of GDP.","ai_generated":true,"unit":"iisd-001097#insight-1","date_modified":"2026-10-23"},{"text":"Other BRICS countries showed lower but significant fiscal reliance on fossil fuels in 2017: India's revenues were 17.8 per cent of general government revenue (3.7 per cent of GDP), while Brazil and South Africa both stood at 6.8 per cent (approximately 2 per cent of GDP), and China at 4.2 per cent (1.2 per cent of GDP).","ai_generated":true,"unit":"iisd-001097#insight-2","date_modified":"2026-10-23"},{"text":"Fossil fuel subsidies in BRICS are primarily used to generate export revenue and GDP growth (especially in Russia and Brazil) or to maintain low domestic prices for households.","ai_generated":true,"unit":"iisd-001097#insight-3","date_modified":"2026-10-23"},{"text":"The clean energy transition risks the stranding of fossil fuel assets, with the highest risk concentrated in government-owned entities and state-owned enterprises (SOEs), particularly in Russia.","ai_generated":true,"unit":"iisd-001097#insight-4","date_modified":"2026-10-23"},{"text":"India has already experienced significant asset stranding, with approximately 40 GW of coal-fired power plant capacity identified as 'non-performing' by the end of 2018, representing 21 per cent of its total installed capacity.","ai_generated":true,"unit":"iisd-001097#insight-5","date_modified":"2026-10-23"},{"text":"There is a significant gap between current fossil fuel taxation and the cost of their negative externalities; the IMF estimates that fossil fuel consumption is considerably undertaxed across all BRICS countries, with the gap in Russia exceeding the entire general government budget.","ai_generated":true,"unit":"iisd-001097#insight-6","date_modified":"2026-10-23"},{"text":"The report recommends a 'fossil fuel to clean energy subsidy swap,' where governments redirect support from fossil fuels toward clean energy and use carbon pricing as a temporary bridge to fund transition costs.","ai_generated":true,"unit":"iisd-001097#insight-7","date_modified":"2026-10-23"},{"text":"To mitigate the social impacts of the transition, the report emphasizes 'just transitions' through targeted support like cash transfers and reskilling, citing China's CNY 100 billion Industrial Special Fund for coal area employment restructuring.","ai_generated":true,"unit":"iisd-001097#insight-8","date_modified":"2026-10-23"}],"climate_tags":["energy transition","fossil fuel subsidy","carbon price","stranded asset","just transition","renewable energy","energy efficiency","greenhouse gas emissions"],"geography_discussed":["Indonesia","Rio de Janeiro","Inner Mongolia","Shanxi","Shaanxi"],"frame_perspective":[],"analysis_type":["fiscal analysis","policy assessment","economic modelling"]}]}