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The report argues that tropical forests should be central to climate strategies, moving from being viewed as a risk to a solution. It analyzes 91 countries, categorizing them by forest cover and deforestation rates, and concludes that forest protection and restoration are compatible with economic growth. To address the funding gap for restoration, the authors propose the Reversing Deforestation Mechanism (RDM), a jurisdictional, results-based payment system for net carbon removals. RDM is designed to complement existing tools like JREDD+ and the Tropical Forest Forever Facility (TFFF). Simulations suggest that at a carbon price of US$ 50 per ton, RDM could generate significant annual revenues and remove up to 2 GtCO2 per year globally in its early stages.

Zero Carbon Analytics finds that Japanese households with rooftop solar panels would have saved nearly 135% compared to those without in FY 2020, resulting in a net benefit of JPY 37,422 (USD 353). The report argues that Japan, which has the lowest clean energy share among G7 countries, can accelerate its energy transition by leveraging rooftop solar to overcome mountainous terrain constraints. It highlights the role of policy incentives like feed-in-tariffs (FiT) and tax credits in driving adoption in the US, EU, and UK, and suggests that Japan needs low-cost finance to reduce upfront costs and avoid diverting support toward unproven technologies like hydrogen.

The document outlines three financial pathways (low, medium, and high effort) to implement a Universal Basic Income Guarantee (UBIG) for South Africans aged 18 to 59. Using a simulation model developed with Applied Development Research Solutions (ADRS), the Institute for Economic Justice (IEJ) argues that a UBIG is fiscally sustainable and would stimulate economic growth, reduce poverty, and lower unemployment. The analysis suggests that while gross costs are high, the net cost is significantly reduced by VAT returns and a proposed social security tax (SST). Funding mechanisms include progressive wealth taxes on the top 1% of the population, luxury VAT, and the reduction of tax subsidies for pensions and medical aid.

The document explains the mechanics of the GloBE rules, which aim to ensure a 15% minimum effective tax rate (ETR) for large multinational enterprises (MNEs) with consolidated revenues of €750 million or more. It outlines three primary policy responses for developing countries: implementing a Qualified Domestic Minimum Top-up Tax (QDMT) or a general national minimum tax, revising existing tax incentives that lower the ETR, or focusing on other priorities if the impact is minimal. The guide also provides a step-by-step methodology for countries to assess their exposure using country-by-country (CBC) reports and analyzes legal obstacles, such as fiscal stabilization clauses in investment contracts and Bilateral Investment Treaties (BITs), that may hinder tax reforms.

The document explains the OECD/G20 Pillar Two GloBE rules, which aim for a 15% global minimum tax on multinational enterprises (MNEs) with revenues over EUR 750 million. It details how top-up taxes are collected via the Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR), and how countries can pre-empt these by adopting a Qualified Domestic Minimum Top-Up Tax (QDMT). The guide analyzes the impact of GloBE on various tax incentives, providing a framework for countries to assess their exposure using country-by-country (CBC) reporting. It also addresses legal barriers to tax reform, specifically fiscal stabilization clauses in investment contracts and protections under Bilateral Investment Treaties (BITs), such as the Fair and Equitable Treatment (FET) standard.

The document argues that a Universal Basic Income Guarantee (UBIG) for South Africans aged 18 to 59 is fiscally viable and would stimulate economic growth while reducing poverty. Based on research with Applied Development Research Solutions (ADRS), it proposes three implementation pathways (low, medium, and high speed) from 2023 to 2030. The analysis suggests that UBIG would increase GDP growth to between 2.8% and 3.5% by 2030 and reduce poverty by 67% over the next two decades. Financing options include a wealth tax on the top 1% of the population, a Social Security Tax (SST), and VAT returns, as low-income recipients tend to spend their grants on VAT-rated basic goods, returning approximately 12% to the government.

The Canadian Association of Physicians for the Environment (CAPE) argues that Canada's post-COVID-19 economic recovery should prioritize decarbonization to protect human health and ensure economic stability. The report outlines a path to net-zero emissions by 2050, projecting that meeting climate targets would save approximately 112,000 lives between 2030 and 2050 due to air quality improvements and increase clean jobs from 210,000 in 2020 to 1.5 million by 2050. Key recommendations include legislating a net-zero 2050 target, decarbonizing electricity and transit by 2040, and transitioning buildings and healthcare to net-zero by 2050. The report also emphasizes the health risks of fossil fuel investments, the need for a just transition for workers, and the importance of nature-based solutions for climate mitigation and mental health.

The report examines Indonesia's transport fuel subsidy regime, noting that while 2015 reforms initially saved over USD 15 billion, subsidies re-emerged as the government fixed prices despite rising international oil costs. This underpricing, particularly of 'Premium' gasoline, resulted in an estimated IDR 54.5 trillion in foregone revenue for Pertamina between 2014 and 2019. The author argues that subsidizing low-quality, high-sulphur fuels exacerbates urban air pollution and health costs, citing a 2010 study where air pollution-related treatment costs in Jakarta reached IDR 38.5 trillion. The document also analyzes the life-cycle emissions of biodiesel and electric vehicles, noting that EVs powered by Indonesia's coal-heavy grid may increase global warming potential compared to internal combustion engines. To resolve these issues, the report proposes three pricing models—smoothing, ratcheting, and cap-and-floor—to minimize price volatility while ensuring fiscal sustainability.

The research simulates the economic effects of a 20 per cent tariff hike and a border carbon tax across North American industries. It finds that while the U.S. would face the largest absolute GDP and welfare losses, Canada would experience the highest relative decline in employment. Crucially, the study concludes that trade barriers are ineffective for reducing carbon-intensive energy output or greenhouse gas emissions and may actually reduce renewable energy use in favor of liquefied natural gas.

The report finds that Brazil's current public price risk mitigation policies are inefficient, providing only R$ 4 billion in gains despite a R$ 5.4 billion federal budget in 2013. Simulation results indicate that farmers would be willing to pay approximately R$ 50 billion to mitigate price risks for soy, sugarcane, corn, and coffee, suggesting a significant unmet market demand. The authors recommend that the Brazilian government move away from direct production purchases and instead subsidize private market instruments, such as put options, to improve agricultural productivity and economic growth.

The report finds that Brazil's current agricultural price risk policies are inefficient and cost-ineffective, providing only BRL 4 billion in gains despite a BRL 5.4 billion budget in 2013. It suggests that farmers would be willing to pay BRL 50 billion to avoid price risk for soybean, sugarcane, corn, and coffee. The authors recommend that the Brazilian government move away from direct output buyouts and instead incentivize market-based tools like sell options, similar to programs in the United States, the European Union, and the state of São Paulo.

The research evaluates policy options to reach a 450 PPM CO2 concentration target by 2050, focusing on the period up to 2035. Using the GDynE model, the authors compare domestic carbon taxes and international emission trading (IET) against scenarios where the Green Climate Fund (GCF) is used for welfare redistribution, energy efficiency, or renewable energy. The findings indicate that while abatement costs are generally detrimental to the growth of developing countries, a GCF financed by an 8% levy on developed countries' carbon tax revenues can mitigate these losses. Specifically, investing GCF resources into energy efficiency in developing countries provides the most significant global benefit, potentially resulting in a net gain for developing economies and reducing the overall cost of meeting climate targets for all parties.

The analysis of Brazil's PROINFA program reveals that wind farm developers systematically manipulated capacity factor (FC) estimates to maximize tariffs and contracted energy volumes. This behavior led to a 14% shortfall in expected energy production and 12% overpayments in the first year of operation. The study suggests that a simple 1% interest penalty on excess payments would have eliminated the incentive for such manipulation.

The study analyzes the PROINFA feed-in tariff in Brazil, finding that project developers systematically misreported capacity factors (CFs) due to a tiered price schedule and a lack of penalties for overpayments. This misreporting led to a 14% gap between expected and actual energy production and resulted in 12% of first-year payments being over-payments. The authors suggest that a simple 1% interest rate penalty on overpayments would eliminate this misreporting, making the policy more cost-effective.

The document argues that incorporating the informal sector into economic models strengthens the case for environmental fiscal reform in Spain. By using carbon tax revenues to reduce labour taxes, the government can encourage workers to move from the informal to the formal sector, thereby reducing unemployment and increasing overall welfare.

The report examines carbon leakage risks for energy-intensive industries—specifically cement, steel, and aluminium—when facing unequal global carbon prices. It evaluates tools such as free allocation of emission rights and border adjustments, noting that while free allowances can reduce leakage, they may distort carbon price signals and reduce incentives for low-carbon investment. The analysis suggests that border adjustments are particularly suitable for the cement sector due to the homogeneity of production technologies and carbon intensity across regions.

The SAVi assessment concludes that a sustainable infrastructure scenario—combining railway expansion and sustainable buildings—would generate a cumulative discounted net benefit of KZT 2,424 billion (USD 5,259 million) between 2022 and 2050. While a traditional benefit-cost ratio (BCR) of 0.82 would suggest the project is not investment-worthy, the sustainable benefit-cost ratio (S-BCR) is 8.53 when accounting for societal and environmental externalities. The most significant economic driver is the value added from freight trade, totaling KZT 2,452 billion (USD 5,319 million), assuming a 60% shift from road to rail transport. The report recommends prioritizing electrified rail and energy-efficient buildings to reduce CO2 emissions and operational costs, noting that solar power is cheaper than fossil fuel generation for the project's energy needs.

The document examines how the BLNS countries are constrained by South Africa's regional dominance and the SACU common tariff. It highlights a critical vulnerability: because BLNS government revenues rely heavily on the SACU customs pool, South African trade liberalisation could decimate their budgets. While some scenarios show welfare gains—particularly for Swaziland's sugar exports to the EU—these are offset by massive potential losses in tariff revenue. The paper argues that the BLNS have limited independent trade policy space and suggests that negotiations with the EU should be conducted on a Customs Union-to-Customs Union basis.