Search Climate Insights Directory

This policy brief by the International Institute for Sustainable Development (IISD) analyzes the fiscal impact of India's Direct Benefit Transfer for Liquefied Petroleum Gas (DBTL), also known as PAHAL. The document challenges claims by the Ministry of Petroleum and Natural Gas (MoPNG) regarding subsidy savings, arguing that the program likely resulted in a net fiscal cost in FY 2014/15 due to implementation expenses and the fact that most irregular connections were blocked through prior, non-DBTL processes.

This research paper by the International Institute for Sustainable Development (IISD) and the German Agency for International Cooperation (GIZ) analyzes the use of fiscal instruments within Intended Nationally Determined Contributions (INDCs) submitted to the UNFCCC by November 20, 2015. The review identifies trends in how countries employ fossil fuel subsidy reform (FFSR), clean energy subsidies, and carbon pricing to support low-carbon development and GHG mitigation.

This executive summary by the Climate Policy Initiative analyzes the costs associated with India's goals to install 60 GW of wind and 100 GW of solar power capacity by 2022. It compares the levelized cost of electricity (LCOE) of these renewables against imported coal, evaluates the cost of current support mechanisms like accelerated depreciation, and proposes alternative financing models to reduce government expenditure.

This document provides an overview of several reports and case studies concerning government subsidies and fiscal transitions in Russia and other BRICS nations, specifically focusing on upstream oil and gas projects in the Russian Arctic and coal subsidies.

This research paper examines the potential for fossil-fuel subsidy reform in Emerging and Developing Asia—specifically Southeast Asia, India, and China—to provide fiscal space and revenue for financing the Sustainable Development Goals (SDGs). It argues that current subsidies are regressive, inefficient, and detrimental to environmental and health goals, and advocates for their phase-out in favor of targeted social welfare systems and corrective taxation.

This briefing note from the International Institute for Sustainable Development outlines fiscal policy instruments as tools to facilitate the transition to a green economy, providing case studies from Germany and Canada to illustrate how taxes, subsidies, and levies can incentivize sustainable practices.

This case study examines the investment incentive landscape for renewable energy in Zambia as of December 2012. It details the country's energy sector structure, the resource potential for various renewable technologies, and the specific financial and fiscal incentives provided by the government to attract private investment, while noting a lack of transparency regarding the costs of these incentives.

This policy brief examines the successful adoption of solar water heater (SWH) technology in Barbados, detailing how a combination of early entrepreneurial leadership, consistent government fiscal incentives, and strategic consumer marketing created a thriving industry that reduced dependence on imported fossil fuels.

This factsheet outlines the fiscal impact of fuel subsidies in India, the government's targets for subsidy reduction, and a series of research reports by IISD, NIPFP, and TERI aimed at reforming diesel, LPG, and kerosene subsidies through mechanisms like cash transfers.

This policy brief argues for the integration of disaster risk management into national economic and fiscal policies to combat the rising trend of global economic losses from disasters, which are primarily driven by increased human and asset exposure to natural hazards.

This report summarizes a side event held on March 26, 2012, organized by the 'Friends of Fossil Fuel Subsidy Reform' to build consensus on reforming fossil-fuel subsidies ahead of the Rio+20 summit. The event featured perspectives from the IMF, the International Institute for Sustainable Development (IISD), and representatives from Ethiopia, Costa Rica, and Sweden, focusing on the fiscal, environmental, and social implications of subsidy removal.

This briefing by the Climate Policy Initiative (CPI) examines the potential role of tax incentives in helping the German government achieve its goal of reducing primary energy demand in the building sector by 80% by 2050. The document compares international experiences with tax credits in Italy, the Netherlands, and the USA against the existing grant and loan programs provided by the KfW banking group.

The 2010 Sustainable Transport Report, published by the Stockholm Environment Institute on behalf of the Sustainable Development Commission, analyzes transport and mobility trends in Estonia. It concludes that current trends are unsustainable, characterized by rapid growth in car use and road freight that outpaces economic growth, leading to increased energy consumption and greenhouse gas (GHG) emissions. The report proposes three scenarios for 2010–2020: a baseline (BAAS) scenario continuing current trends, a technology-focused (TEHNO) scenario emphasizing vehicle efficiency, and an effect-focused (EFEKT) scenario prioritizing mobility management and sustainable transport modes. It recommends integrating fiscal measures, such as CO2-based vehicle taxes, with systemic urban planning and investments in public transport and active mobility to meet EU climate targets.

This fact sheet by the Climate Policy Initiative outlines how adjusting Indonesia's fiscal policies can promote efficient land use and reduce greenhouse gas emissions in sectors such as forestry, oil and gas, mining, and agriculture. It identifies three primary opportunities for reform: adjusting revenue collection instruments to favor land-size-based taxes over profit-based taxes, reforming revenue transfers to local governments to discourage land expansion, and utilizing earmarking for sustainable land management programs.

This fact sheet by the Climate Policy Initiative examines how Indonesia can adjust its fiscal policies to balance the growth of its land use sector—which contributes nearly half of the national GDP—with a goal to reduce greenhouse gas emissions by 29% by 2030. The document identifies three primary areas for fiscal reform: shifting from production-based to land-size based levies, reforming revenue sharing with local governments to discourage land expansion, and earmarking Adjustment Funds for sustainable land use.

This report analyzes the fiscal implications of the clean energy transition for the BRICS nations (Brazil, Russia, India, China, and South Africa), focusing on the reliance of government budgets on fossil fuel revenues and the impact of existing subsidies.

This policy brief, submitted by a coalition including the International Institute for Sustainable Development and Oil Change International, urges the Canadian government to eliminate all federal and provincial subsidies for oil, natural gas, and coal production by 2020. The authors argue that these subsidies undermine carbon pricing efforts and contradict Canada's international climate commitments under the Paris Agreement and G20/G7 frameworks.

This report examines the impact of the OECD's Pillar Two global minimum tax proposal 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 headquartered.

This briefing by the International Institute for Sustainable Development (IISD) and the Council on Energy, Environment and Water (CEEW) analyzes how the introduction of the Goods and Services Tax (GST) in India affected the costs and subsidies of solar photovoltaic (PV) and coal-fired thermal power. The analysis finds that the GST has created a relative bias in favor of coal by increasing the levelized cost of electricity (LCOE) for new solar PV plants while reducing variable costs for existing coal plants.

This report by the International Institute for Sustainable Development (IISD) analyzes the energy transition in Chhattisgarh, India, from FY 2020 to FY 2024. It quantifies government subsidies, public sector undertaking (PSU) investments, and energy-related revenues, highlighting the state's deep fiscal and economic reliance on coal and oil and gas (O&G). The report emphasizes the vulnerability of Chhattisgarh to the energy transition and recommends diversifying revenue sources, better targeting electricity subsidies, and accelerating the shift toward renewable energy to mitigate economic risks.