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The document analyzes fossil fuel subsidies in Brazil and Colombia, advocating for the creation of national inventories and a prioritized reform roadmap. It highlights the inefficiency of certain production subsidies, such as Brazil's REPETRO, and suggests redirecting savings toward renewable energy and social equity. Using regional examples, it warns against abrupt reforms, as seen in Bolivia, and recommends progressive, well-communicated strategies similar to those in Ecuador.

The research paper analyzes clean cooking policies across 43 G20 countries, finding that 50%–70% of public spending is directed toward direct fiscal support, primarily LPG subsidies. It argues that these subsidies often fail to reach the poorest populations, create fiscal burdens, and undermine energy security and climate goals. The author recommends that G20 nations phase out inefficient fossil fuel subsidies and implement national roadmaps prioritizing electricity, biogas, and solar energy to meet SDG 7 targets by 2030.

The document argues that South Africa's National Treasury is incorrectly relying on austerity and claims of high statutory tax rates to justify limited public spending. It suggests that the government can increase revenue by implementing wealth taxes, recouping illicit financial flows, and reducing tax expenditures for high-income individuals and corporations. It specifically highlights the gap between statutory and effective tax rates for companies and the potential for the Government Employees Pension Fund (GEPF) to lower borrowing costs.

The Clean Air Task Force contends that the Senate's version of the 45Z clean fuel production tax credit acts as a giveaway to mature biofuel industries while hindering the development of sustainable aviation fuels (SAF) and clean hydrogen. The authors argue that refocusing 45Z on advanced aviation fuels would reduce government spending and allow for the restoration of the 45V clean hydrogen production tax credit, which is essential for U.S. competitiveness against China in the global clean fuels market.

The document contains technical appendices for a report on reforming environmentally harmful subsidies (EHS). It introduces a 'Fiscal Pressure' indicator to identify countries where high debt and deficits create strong incentives for subsidy reform, and provides a stakeholder analysis mapping the influence and attitudes of businesses, governments, consumers, and civil society toward EHS reform.

The Clean Air Task Force warns that allowing negative emissions rates for fuels like compressed biomethane under section 45Z could lead to 'runaway credit values' and 'irresponsible expenditure of taxpayer dollars'. The organization argues that such credits would subsidize established technologies, distort markets, and potentially incentivize the addition of non-waste materials to digesters to increase methane production. Furthermore, it asserts that allowing the blending of small amounts of biomethane with fossil natural gas would over-subsidize fuels with lifecycle emissions exceeding congressional intent under the Inflation Reduction Act.

The document examines the fiscal burden of Colombia's Fuel Price Stabilisation Fund (FEPC), which saw a deficit of 2.5% of GDP in 2022. It highlights the tension between the government's goal to align fuel prices with global markets and the transport sector's skepticism regarding the feasibility of energy transition alternatives. The brief identifies structural issues in the freight sector, such as a high rate of self-employment (63%) and an aging vehicle fleet (average age of 26 years), as barriers to reform. It recommends resuming stakeholder dialogue, implementing social mitigation programs via Sisbén, and restructuring the transport sector through cooperatives to facilitate the transition to electric and hydrogen-powered vehicles.

The Institute for Economic Justice argues that South Africa is not facing an unprecedented fiscal crisis, despite claims from the National Treasury. While revenue for 2023/24 is projected to grow by only 0.55% (missing targets by R54.2-billion) and spending is expected to exceed budgets by between R67.8-billion and R105.8-billion, the document asserts these deviations are consistent with historical norms. It contends that the overspend results from inadequate planning, specifically regarding public sector wages and essential social services. With a debt-to-GDP ratio of 71.4% in 2022/23, the document claims South Africa's debt levels are in line with emerging market averages, although debt service costs remain unusually high. The authors warn that austerity measures and budget cuts would hamper economic growth and increase long-term debt vulnerability, recommending instead a developmental fiscal policy focused on employment, poverty reduction, and productive capacity.

The document argues that South Africa is not in an acute fiscal crisis, as current revenue shortfalls and expenditure overruns are within historical norms. It criticizes the National Treasury's commitment to austerity and poor planning, particularly regarding the public sector wage bill. The authors suggest that the real issue is a 'growth crisis' rather than a debt crisis, noting that the debt-to-GDP ratio is comparable to other emerging markets. To resolve budget gaps, the brief recommends utilizing the SARB's Gold and Foreign Exchange Contingency Reserve Account, increasing borrowing, restoring the corporate income tax rate to 28%, and introducing wealth taxes, while cautioning against VAT increases.

The document argues that South Africa's current budget mismatch is within historical norms and does not constitute an acute fiscal crisis. It identifies a projected revenue shortfall of R67.2 billion and an expenditure overspend of R67.9 billion, attributing the latter largely to poor planning by the National Treasury. While the debt-to-GDP ratio (71.4% in 2022/23) is comparable to emerging market averages, the authors warn that the rising cost of debt and lack of economic growth create a medium-term sustainability risk. To resolve the mismatch without cutting public services, the brief recommends utilizing the R459 billion in the SARB's Gold and Foreign Exchange Contingency Reserve Account, restoring the corporate income tax rate to 28%, removing tax breaks for high-income earners, and implementing a progressive wealth tax.

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 policy brief examines the shortcomings of South Africa's current climate finance landscape, specifically the Just Energy Transition Investment Plan (JET-IP) and the initial implementation of Climate Budget Tagging (CBT). It argues that current efforts suffer from horizontal and vertical incoherence, limited transparency regarding debt and private financing, and a top-down approach that marginalizes social justice and adaptation needs. To remedy this, the author proposes a comprehensive Climate-Responsive Budgeting (CRB) framework that integrates positive and negative expenditure tagging, revenue tracking, gender-responsive budgeting, and regular Climate Public Expenditure and Institutional Reviews (CPEIR).

The document critiques the South African JETP for prioritising blended finance and public-private partnerships (PPPs), which the authors argue shifts commercial risk to the state while privatising gains. It highlights how this model can increase energy poverty through higher tariffs and hinder local renewable energy manufacturing. The brief suggests alternatives such as regulating private finance, pursuing debt cancellation and climate reparations, and implementing allocative green credit policies.

The document argues that a UBIG in South Africa is fiscally feasible through progressive taxation and economic stimulus effects. It estimates the gross annual cost of a grant set at the Food Poverty Line (R624/month) at R255 billion, though actual costs would be lower based on uptake rates (R153 billion at 60% and R204 billion at 80%). The net cost is further reduced by a 'multiplier effect' and VAT recoupment, with the document suggesting that the net cost could be as low as 50% of the gross cost. Proposed funding sources include a social security tax, a wealth tax on the top 1% (potentially raising R143 billion), luxury VAT, and the reduction of retirement fund subsidies.

The IEJ criticizes South Africa's current fiscal strategy of austerity and debt stabilisation, arguing it has led to a 'lost decade' of low investment and increased inequality. The document details real-term budget cuts in basic education and healthcare, and the lack of a permanent replacement for the Social Relief of Distress (SRD) grant. To reverse these trends, the IEJ proposes a pro-macroeconomic framework using counter-cyclical spending and a progressive tax regime—including a wealth tax, a resource rent tax, and the reversal of corporate income tax cuts—to fund public services and a Universal Basic Income Guarantee.

The report finds that India's energy budgeting remains heavily skewed toward fossil fuels, with subsidies for coal, oil, and gas being nine times larger than those for clean energy in FY 2021. While fossil fuel subsidies have fallen 72% since 2014, public sector undertakings (PSUs) and public finance institutions (PFIs) continue to provide substantial support to fossil projects, often lacking clear net-zero roadmaps. The analysis reveals a stark gap between revenue and social costs: conservative externalities for fossil fuels in FY 2020 (INR 1,441,464 crore) were more than double the revenues generated (INR 6,52,564 crore). The authors recommend phasing out fossil fuel support, diversifying PSU investments, and using strategic taxation to fund a just transition and clean energy infrastructure.

The Institute for Economic Justice (IEJ) calls for the South African government to transition from the temporary Social Relief of Distress (SRD) grant to a permanent basic income support system. The author argues that while President Cyril Ramaphosa has committed to this goal, the National Treasury's fiscally conservative approach and 'technocratic machinery' threaten to undermine the policy through restrictive eligibility, low grant levels, and the blocking of social security reforms. The IEJ suggests that increasing the grant to R500 per month for 13.4 million people would be affordable using tax overruns, and proposes alternative financing mechanisms such as a social security tax, financial transactions tax, and resource rent tax to avoid reliance on VAT or personal income tax increases.

The document analyzes Indonesia's energy landscape, highlighting a projected increase in LPG subsidies to IDR 66.3 trillion in 2022 and a decline in diesel subsidies. It examines the National Electricity Supply Business Plan (RUPTL) 2021–2030, noting that while it targets a 24.8% renewable energy share by 2030, coal remains dominant. The briefing also discusses the challenges of coal phase-out, the introduction of a carbon tax, and the gap between Indonesia's COP 26 commitments and its actual NDC targets.

The document proposes that Indonesia generate approximately IDR 261 trillion per year by reforming fossil fuel subsidies and introducing new taxes on coal and transport fuels. These funds could cover COVID-19 health and social protection expenditures while supporting a transition to renewable energy. The authors recommend a phased approach to price reform, including targeted social safety nets to protect vulnerable populations from rising energy costs.

The report argues that South Africa's municipal service delivery model has failed, transforming basic services from tools for socioeconomic development into instruments of impoverishment. It finds a massive gap between the number of households funded for free basic services and those actually receiving them, while tariffs for low-income households have risen far above inflation. The author contends that the 'win-win' assumption—that tariffs can be simultaneously affordable for the poor and sufficient for municipal financial viability—is a fallacy. This failure exacerbates food insecurity, as poor households sacrifice nutrition to pay municipal bills, and undermines other national poverty-reduction efforts. The report advocates for a 'Food First' approach to affordability and a fundamental rethink of the local government fiscal framework.