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This case study describes the reform of the Investment Promotion Law in Laos, supported by the International Institute for Sustainable Development (IISD). The reforms aim to address revenue leakage caused by overly generous tax incentives and align investment attraction with sustainable development priorities and fiscal stability.

This briefing is a call for proposals from the Raising Adaptation Impact and Ambition (RAIA) project to fund 10-12 research projects focused on the economics of climate change adaptation in Africa. The initiative, led by the United Nations Environment Programme (UNEP) and the Stockholm Environment Institute (SEI) with UK Aid funding, aims to bridge the gap between science and policy by integrating climate adaptation into national fiscal and economic planning.

This guide from the International Institute for Sustainable Development (IISD) explains the nature of fossil fuel subsidies, the challenges of reforming them, and the benefits of transitioning to targeted social protection and clean energy. It highlights the role of the Coalition on Phasing Out Fossil Fuel Incentives Including Subsidies (COFFIS) in fostering international cooperation and transparency to make these reforms politically and socially viable.

This report examines how resource-rich developing countries can utilize fiscal strategies, legal frameworks, and infrastructure to capture greater domestic value from critical minerals through local processing, refining, and manufacturing.

The 'Uitfaseerplan fossiele brandstofsubsidies' is a report by the Dutch Ministry of Climate and Green Growth (published via IISD) detailing the Netherlands' strategy to phase out fossil fuel subsidies. The plan emphasizes a 'Whole of Government Approach' and focuses on international and European cooperation to prevent carbon leakage and maintain a level playing field. It outlines specific national measures, including the use of an 'external costs approach' to identify pricing gaps, and provides a detailed inventory of existing subsidies, categorizing them by their phase-out status and legal constraints.

The report proposes a worker-centred alternative financing framework for South Africa's just transition to a low-carbon economy. It argues that the existing Just Energy Transition Investment Plan (JET-IP) over-relies on private funding and profit-driven models, which may fail to deliver social justice or sufficient green industrialisation. The proposed framework integrates worker demands with promotional fiscal and monetary policies and the reform of Development Finance Institutions (DFIs) to ensure the transition is treated as a public good.

This report by the Institute for Economic Justice (IEJ) proposes a worker-centred alternative financing framework for South Africa's just transition to a low-carbon economy. It argues that existing mechanisms, such as the Just Energy Transition Investment Plan (JET-IP), rely too heavily on private sector funding and profit-driven models, which risk neglecting socioeconomic rights and worker protections. The IEJ advocates for a holistic macroeconomic shift involving promotional fiscal and monetary policies, the creation of a Climate Response Fund (CRF), and the realignment of Development Finance Institutions (DFIs) to prioritise public goods and job creation over profit.

This research paper proposes a worker-centric climate response for South Africa, emphasizing state-led financing through a dedicated climate response fund to ensure an equitable transition to a green economy.

This research paper by the Institute for Economic Justice argues for a state-led, assertive fiscal approach to South Africa's climate response, critiquing the current reliance on the blended finance model. The author proposes the creation of a Climate Response Fund, financed through a combination of carbon tax reforms, earmarked levies, and public sector efficiency savings, to ensure a worker-centric and equitable transition.

This policy brief by the Institute for Economic Justice argues that South Africa must adopt a more assertive domestic fiscal policy to address the climate crisis, rather than relying primarily on blended finance models. The author proposes a suite of domestic resource mobilisation (DRM) measures to generate approximately R100bn annually for climate priorities, focusing on state-led infrastructure, carbon pricing, and the creation of a dedicated climate response fund to ensure equity for workers and vulnerable households.

This guide, published by the International Institute for Sustainable Development (IISD) and Porticus, provides a strategic framework for philanthropic organizations to advance the reform of environmentally harmful subsidies (EHS). It argues that redirecting a portion of the USD 2 trillion annually spent on EHS could significantly fund biodiversity and climate goals. The document outlines a theory of change based on defining problems, identifying solutions, and creating political support to open 'policy windows' for reform.

The report proposes a two-pillar financial safety net for Africa to enhance macroeconomic stability and resilience against external shocks, including climate events. This architecture consists of the African Financial Stability Mechanism (AFSM), a liquidity facility for emergency funding, and the African Stability and Growth Pact (ASGP), a flexible budgetary governance framework. Together, they aim to reduce dependence on external donors and the IMF by providing a rule-based, African-led system for crisis response and fiscal discipline.

This briefing by the International Institute for Sustainable Development examines the potential for an internationally agreed-upon fossil fuel extraction levy to reduce emissions and fund climate action. It compares four specific proposals—the Windfall Profits Tax, the Climate Damages Tax, the Multilateral Carbon Tax Treaty, and the Wellhead Carbon Tax—analyzing the trade-offs between generating revenue and discouraging production, the challenges of existing fiscal contracts in low-income countries, and mechanisms to incentivize global adoption.

This policy brief by the Stockholm Environment Institute examines the economic, institutional, environmental, and socio-cultural barriers to a just energy transition from thermal coal in Colombia, specifically focusing on the Caribbean regions of Cesar and La Guajira.

This report, co-authored by Stockholm Environment Institute researchers, provides the Colombian government with policy recommendations for the fair and progressive removal of subsidies for ACPM (diesel) as part of its energy transition strategy.

The Institute for Economic Justice (IEJ) criticizes the 2024 Budget from National Treasury for its continued reliance on austerity measures and private sector investment, arguing that these policies undermine public services, socio-economic rights, and climate change efforts.

This report by the International Institute for Sustainable Development provides an inventory of energy support measures in Indonesia from 2016 to 2020, analyzing whether fiscal policies align with the country's goal of reaching net-zero emissions by 2060.

This research paper by the Green Economy Coalition examines the gap between planned green recovery goals and actual financial implementation in Uganda following the COVID-19 pandemic. It argues that while national budgets initially prioritized natural capital, actual financial releases have been sidelined in favor of short-term economic multipliers, necessitating fiscal reforms and better valuation of ecological services to ensure a sustainable recovery.

This policy brief by the International Institute for Sustainable Development (IISD) examines the conflict between the OECD's Pillar Two global minimum tax and 'tax stabilization' clauses often found in the national laws and investment agreements of developing countries. The document argues that these clauses, which freeze tax rates for investors, could prevent developing nations from implementing the 15% minimum tax and risk triggering international arbitration. It provides specific recommendations for the OECD's model legislation to ensure that the global minimum tax overrides such stabilization agreements.

This report by DNA Economics for the Institute for Economic Justice (IEJ) analyzes various progressive financing options to fund a Universal Basic Income Guarantee (UBIG) in South Africa. It evaluates the revenue potential of nine specific tax measures, including a Social Security Tax, Resource Rent Tax, and Luxury VAT, and models their impact on national debt and the primary balance over the Medium Term Expenditure Framework (MTEF).