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The document evaluates low-, medium-, and high-ambition scenarios for transitioning South Africa's Social Relief of Distress (SRD) grant into a more permanent basic income grant (BIG). Using the DIMMSIM model, the research finds that such grants are fiscally sustainable when funded through progressive taxation and lead to significant reductions in poverty and unemployment while boosting GDP growth.

The fact sheet presents modeling by the Institute for Economic Justice and Applied Development Research Solutions showing that a basic income grant in South Africa is fiscally sustainable and would positively impact GDP growth, poverty, and unemployment. It outlines three ambition levels (low, medium, and high) for the grant's value and coverage, funded through a combination of wealth taxes, a social security tax, and VAT revenue generated by increased consumption. The document argues that the net cost of such a program is significantly lower than the gross cost due to the economic multiplier effect in poor communities.

The report analyzes the fiscal vulnerability of the BRIICS countries to the global energy transition. Using IEA scenarios, it projects significant declines in fossil fuel revenues by 2050, particularly under 1.5°C and 2°C pathways. To mitigate these risks, the authors propose a 'GSS bond support fund' to leverage near-term windfall revenues for decarbonization and suggest a broad suite of environmental fiscal reforms, including subsidy removal and the introduction of carbon pricing and road user charges.

The document analyzes the risks posed by the OECD's Pillar Two (GloBE) rules to the mining sector, specifically regarding 'timing differences' between accounting profits and taxable income. It argues that without proper resolution, these differences—often caused by accelerated depreciation—could lead to double taxation and the transfer of tax revenues from developing nations to the home countries of multinational corporations. The report evaluates three potential solutions: loss carry-forwards/tax credits, deferred tax accounting, and the use of local tax rules.

The document analyzes the economic dependence of Colombia and its producing regions on coal, highlighting the vulnerability of public finances to declining international demand and the COVID-19 pandemic. It examines the General Royalty System (SGR) and projects that despite recent legal reforms to increase direct allocations to producing regions, the downward trend in coal production will lead to significant losses in royalty revenues for departments like Cesar and La Guajira by 2030.

The document examines the drivers and implementation of low-carbon policies in China, noting a transition from national targets to local design across provinces and industrial zones. While this approach allows for local adaptation and policy learning, it has created a complex, overlapping regulatory environment that causes industry uncertainty, risks high compliance costs, and may lead to capital lock-in of high-emitting technologies. The text also references a separate IISD study on the fiscal risks facing BRIICS nations, including China, due to the global transition away from fossil fuels.