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This report by the Climate Policy Initiative analyzes the feasibility of using municipal green bonds to finance renewable energy in Indonesia. While the legal framework exists and several provincial governments possess the fiscal capacity to issue bonds, the market remains conservative. Key barriers include complex bureaucratic procedures, a lack of profitable project pipelines, and investor preference for high credit ratings and short tenors over environmental mandates. The report recommends simplifying issuance requirements, implementing consistent central government policies on renewable energy, and targeting quasi-government institutions as initial investors.

This report analyzes the impact of the OECD's Pillar Two global digital tax reforms on the mining sector, specifically focusing on 'timing differences' between accounting profits and taxable income. It argues that without proper resolution of these differences, resource-rich developing countries could lose significant tax revenue and investment to developed nations where parent companies are based.

This report by the Climate Policy Initiative proposes the 'Indeks Desa Membangun Plus' (IDM+), a reformed evaluation index designed to incentivize sustainable land use and environmental preservation at the village level in Indonesia. Using Berau Regency in East Kalimantan as a case study, the report argues that existing fiscal transfer mechanisms fail to reward ecological performance and suggests a mixed fiscal instrument approach to provide both incentives for high-performing villages and affirmative support for those with low ecological scores.

This statement by the Climate Policy Initiative argues that Indonesia should utilize its COVID-19 stimulus packages to transition toward a green, resilient, and inclusive economy rather than reinforcing fossil fuel dependence. The author suggests three primary adjustments: accelerating green industry growth through fiscal policy, diversifying and decentralizing essential resources like energy and food, and decoupling economic growth from resource use to reduce vulnerability to market shocks.

This briefing by the World Resources Institute provides guidance for Ministries of Finance on integrating climate change mitigation and adaptation into COVID-19 economic recovery packages. It argues that aligning stimulus spending with climate goals can maximize long-term economic gains, create more jobs than traditional investments, and reduce future systemic risks.

This fact sheet from the International Institute for Sustainable Development evaluates Mexico's fossil fuel funding, ranking it last among G20 OECD member countries with an overall score of 48/100. The document details the scale of government support for fossil fuel production and use, the role of state-owned enterprises, and recent trends in subsidy reductions and increases.

This case study, part of a larger report on BRICS nations, analyzes the fiscal relationship between the South African government and fossil fuels, focusing on revenue dependence and the impact of subsidies.

This case study, part of a larger report on BRICS nations, analyzes the fiscal relationship between the Chinese government and fossil fuels, focusing on revenue percentages and the impact of subsidies.

This report by the International Institute for Sustainable Development argues that BRICS governments must prepare their budgets for a fiscal transition as the clean energy transition reduces revenues from fossil fuel production and consumption.

This case study, part of a larger report on BRICS nations, analyzes the fiscal relationship between the Brazilian government and fossil fuels, focusing on revenue dependence and the impact of subsidies.

This case study examines India's fiscal and economic dependence on fossil fuels, detailing government revenues, subsidies, and the risks of asset stranding. It outlines the role of state-owned enterprises in the energy sector and the tension between India's renewable energy targets and its projected continued reliance on coal through 2040.

A statement from World Resources Institute's Leonardo Martinez-Diaz responding to the September 2019 IMF Fiscal Monitor, which advocates for carbon pricing as a primary tool for climate change mitigation.

This executive summary by the Climate Policy Initiative analyzes the economic transition of the Berau District in East Kalimantan, Indonesia, from a coal-dependent economy to one based on palm oil. The study finds that shifting from coal to a palm oil mono-crop is unsustainable and risks food security. It recommends a transition plan focusing on RSPO certification, increasing production efficiency, diversifying into other high-value crops like pepper and cocoa, and developing downstream processing refineries to capture added value and increase government revenue.

This report examines the role of the hydrocarbon sector in Mexico's energy transition, analyzing fiscal contributions from the extraction and consumption of fossil fuels and identifying opportunities to accelerate the shift toward renewable energy and energy efficiency.

This report by the International Institute for Sustainable Development (IISD) advocates for "subsidy swaps," the process of redirecting government financial support from fossil fuels to clean energy. It argues that while removing fossil fuel subsidies can reduce emissions, a swap is necessary to ensure permanent reductions and provide economic, social, and health benefits. The document analyzes the global context of these shifts and provides case studies from India, Indonesia, Zambia, and Morocco to demonstrate the feasibility of reallocating resources to renewable energy and energy efficiency.

This report analyzes Indonesia's fiscal relationship with fossil fuels, examining the decline in production revenues, the inefficiency of consumption subsidies, and the potential for investing in renewable energy to drive economic diversification.

This report by the Climate Policy Initiative analyzes the Indonesian Village Fund, a fiscal instrument established in 2015 to promote rural economic development and reduce welfare gaps. While the fund has grown significantly in size and provides over 50% of village revenue, the study finds that spending is overwhelmingly directed toward transportation infrastructure rather than sustainable land use or environmental protection. The report identifies critical gaps in technical capacity, regulatory guidance, and coordination between village and district planning, offering five strategic recommendations to align the fund with sustainability goals.

This supplementary guidance note provides a framework and a financial modelling tool to help governments estimate the total cost of mining tax incentives, specifically focusing on the 'hidden' costs arising from investor behavioural responses. It details how to calculate direct costs, model behavioural changes such as high-grading and excessive interest deductions, and test these estimates through sensitivity analysis and scenario modelling.

This guide, published by the International Institute for Sustainable Development (IISD) in 2018, provides a framework and a financial model developed by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) to estimate the costs of tax incentives in the mining sector. It specifically focuses on calculating both the direct revenue losses and the indirect costs resulting from 'behavioral responses'—actions taken by investors to maximize financial benefits from incentives, which often lead to unforeseen revenue losses for governments.

This policy brief from the International Institute for Sustainable Development (IISD) provides recommendations for G20 countries to reform fossil fuel subsidies. It advocates for the use of voluntary peer review processes to increase transparency, the establishment of an ambitious and defined timetable for phasing out inefficient subsidies, and the implementation of targeted support to protect the poorest populations during the transition.