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The report presents a series of expert contributions from Green movements in 16 European countries, arguing that labour taxes are often the primary source of government revenue and should be shifted toward taxes on pollution, capital, and resource use. Proposed alternatives include carbon taxes, wealth taxes, and taxes on automated work, while improvements to labour taxation focus on increasing progressivity, introducing negative income taxes for low earners, and simplifying tax codes.

The Latino Climate Justice Framework (LCJF) argues that systemic racism and economic inequity have placed Latino/a/x communities on the frontlines of the climate crisis, necessitating targeted policy solutions. It outlines a three-part strategy focusing on energy and economic justice, protecting vulnerable populations from climate disasters, and ensuring equitable representation and access to government services. Key priorities include transitioning to community-based renewable energy, protecting farmworkers from extreme heat, remediating abandoned oil wells, and addressing the unique vulnerabilities of Puerto Rico.

The New Zealand Inventory 2025 details fossil fuel subsidies provided by the government, utilizing the OECD Inventory of New Zealand Fossil Fuel Support Measures as its primary framework.

South Africa's energy subsidies reached at least ZAR 198 billion (USD 10.8 billion) in FY 2025, with 55% consisting of direct fossil fuel subsidies. The report highlights that electricity subsidies, largely driven by bailouts for the state-owned utility Eskom, support a coal-dominated system where 83% of generation came from fossil fuels in 2024. Key inefficiencies identified include a carbon tax with an effective rate as low as ZAR 7/tCO2 in FY 2022 due to high exemptions, and a Free Basic Electricity (FBE) policy where an estimated 80% of funding is not reaching eligible households. The author recommends a stakeholder-led action plan to align subsidies with just transition frameworks, revise the carbon tax to reflect the social cost of carbon, and shift blanket liquid fuel subsidies toward targeted transport support for low-income households.

The author contends that the World Trade Organization's (WTO) current strategy of expanding environmental discussions without binding enforcement, contrasted with the European Union's use of unilateral coercive trade measures like the Carbon Border Adjustment Mechanism (CBAM), creates a governance gap. The text suggests that 'hybrid' plurilateral agreements, such as New Zealand's Agreement on Climate Change, Trade and Sustainability, offer a superior cooperative model by integrating both environmental goals and enforceable trade mechanisms.

The International Institute for Sustainable Development (IISD) argues that COVID-19 recovery spending provides a critical opportunity to shift public finance away from fossil fuels and toward clean energy. The proposed blueprint includes stopping public funding for fossil fuel production, reforming subsidies and implementing taxes to raise an estimated USD 553 billion annually, and incentivizing private investment in clean electricity. The framework emphasizes a just transition involving dialogue between workers, employers, and governments to ensure no one is left behind during the energy transition.

A policy brief calling for the total removal of fossil fuel production subsidies in Canada by 2020, arguing that such subsidies undermine carbon pricing and the transition to clean energy.

The document outlines Spain's energy taxation system, primarily governed by the Hydrocarbon Tax (IEH) and the Special Tax on Coal, which are aligned with EU Directive 2003/96/EC. It details various tax subsidies, including reduced rates and exemptions for diesel in agriculture, professional transport, and aviation. To transition away from fossil fuels, Spain has implemented Law 7/2021, which prohibits new hydrocarbon exploration and mandates that new tax benefits for fossil fuels be justified by social or economic interest. The report also lists support mechanisms for renewables, such as the Recovery, Transformation and Resilience Plan and the PERTE ERHA, aimed at promoting green hydrogen, storage, and energy efficiency.

The communiqué calls for the elimination of fossil-fuel subsidies to help limit global temperature increases to below 2°C, noting that such subsidies encourage wasteful consumption and hinder renewable energy investment. It emphasizes that reform should be transparent, ambitious, and accompanied by targeted support for the poor, while referencing existing commitments from the G20 and APEC.

The IISD Energy Program provides practical guidance and research to help governments transition to low-carbon economies, reform fossil fuel subsidies, and implement international climate commitments. The program focuses on quantifying the economic impacts of electricity systems and promoting renewable energy, specifically noting that fossil fuel subsidies in Middle Eastern and African countries could fund the region's renewable energy targets through 2020.

The International Institute for Sustainable Development (IISD) is an independent policy research organization that operates across six primary programs: Economic Law and Policy, Energy, Water, Resilience, SDG Knowledge, and Reporting Services. The organization focuses on creating holistic, interconnected solutions to global challenges, providing technical support to developing countries in Africa, Asia, and Latin America, and tracking the implementation of the 2030 Agenda for Sustainable Development. Its work spans nearly 100 countries, ranging from supporting solar power transitions in India to phasing out fossil fuel subsidies in Indonesia.

The document examines Indonesia's energy subsidy regime, covering gasoline, diesel, kerosene, LPG, electricity, and coal. It argues that these subsidies are regressive, primarily benefiting wealthier households while straining the national budget and discouraging investment in clean energy. The guide details the economic and environmental risks of maintaining these subsidies and outlines strategies for reform, such as targeted cash transfers and gradual phase-outs, drawing on Indonesian and international experiences.

The report inventories Swiss fossil fuel subsidies according to the ACCTS framework, detailing specific exemptions, measures aligned with the Standardized Carbon Price Measure (SCPM), and non-exempt subsidies. It highlights that the ACCTS provides the first legal definition of fossil fuel subsidies, focusing on mechanisms that promote production or consumption rather than just trade distortion.

Argentina reduced direct budgetary transfers to oil producers, resulting in estimated savings of USD 780 million in 2017. While oil subsidies were cut to reduce the fiscal deficit and meet International Monetary Fund (IMF) loan conditions, the government maintained and prioritised subsidies for unconventional gas production in the Vaca Muerta field, viewing gas as a transition fuel. These reforms were accompanied by significant increases in electricity and natural gas tariffs for residential and commercial users.

The document details Canada's efforts to reform fossil fuel subsidies, specifically targeting tax deductions for oil, gas, and coal exploration and development. Since 2011, Canada has reformed seven policies, including reducing deduction rates for oil sands and mining expenses, driven partly by G20 commitments. While reforms between 1990 and 2007 saved over USD 900 million, the 2011-2022 reforms are expected to save approximately USD 260 million annually. However, the document notes a 'missed opportunity' with the introduction of a new LNG subsidy in 2015 and risks of backsliding through the federal purchase and expansion of the Trans Mountain pipeline.

The EU has established a framework to phase out fossil fuel subsidies by 2020, including a legal obligation to end hard coal mining subsidies by 2018. While the EU has reduced its own direct budgetary support and some member states have implemented tax reforms, significant challenges remain. The document highlights a tension between official commitments and actual practice, noting that some countries may use transparency measures to avoid eliminating a broad range of subsidies. A significant portion of coal-related fiscal support in countries like Germany, Spain, and the Czech Republic has been redirected toward just transition measures for workers and site rehabilitation.

The document details India's use of a coal cess to raise funds for clean energy, noting that while it generated nearly USD 12 billion, much of the revenue was diverted from its original purpose. It also compares this to coal tax reforms in China.

In November 2014, Indonesia increased gasoline prices by 31% and diesel by 36%, eventually removing gasoline subsidies and introducing a fixed-price subsidy for diesel. The reform was driven by fiscal burdens, the election of President Joko Widodo, and a decline in world oil prices. While the move generated estimated savings of USD 15.6 billion in 2015—which were reinvested in ministries, infrastructure, and regional transfers—the document notes a 'missed opportunity' to invest in sustainable energy. By early 2018, the government's commitment to price stability effectively reintroduced subsidies, with estimated costs of USD 1.7 billion for the calendar year.

The document argues that Indonesia's electricity subsidies are inefficiently distributed, benefiting non-poor households and densely populated areas like Java while neglecting remote regions. It highlights that electricity subsidies have increased from Rp8.8 trillion in 2005 to Rp58 trillion in 2016, and that reform is necessary to reduce greenhouse gas emissions and ensure support reaches the poor. Despite multiple delays, reform plans for early 2017 aim to narrow the number of subsidy recipients in the 450VA and 900VA connection classes.

The briefing outlines key environmental priorities for the WTO's MC12, focusing on fisheries subsidies, climate policy alignment with the Paris Agreement, and several member-led initiatives. It highlights the 'Structured Discussions on Trade and Environmental Sustainability' (TESSD), a ministerial declaration on plastic pollution, and a proposal for fossil fuel subsidy reform. The author emphasizes that success depends on integrating the needs of developing countries through enhanced 'Aid for Trade' and inclusive dialogue to avoid a two-speed global green economy.