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The report examines subsidies in Indonesia's upstream oil and gas sector, identifying 17 potential subsidy activities categorized by WTO standards. It estimates total subsidies at US$ 1.799 billion for 2008, primarily driven by Domestic Market Obligation (DMO) oil subsidies. While some incentives successfully encouraged exploration and investment, the report notes a lack of evidence regarding their efficiency compared to alternative policy methods.

The study finds that while investment incentives in Vietnam's mining sector attract foreign capital and improve productivity, they do not currently drive sustainable behavior. Tax incentives caused substantial state budget losses between 2001 and 2006, and foreign firms showed a lack of proactive commitment to social welfare and environmental protection. The author recommends linking incentive entitlement to specific sustainable development targets and strengthening post-investment monitoring.

Friends of the Earth argues that major oil companies are receiving billions in taxpayer-funded subsidies and tax cuts despite reporting record profits, which the organization claims hinders the transition to renewable energy and conservation.

The report identifies six loopholes—three regulatory and three tax/policy-based—that have contributed to a decline in U.S. fleet fuel economy from a 1987 peak of nearly 26 mpg to 24.4 mpg by 2004. These include the misclassification of passenger vehicles as 'non-passenger' to meet lower standards, the total exemption of vehicles over 8,500 lbs GVWR, and inflated credits for dual-fuel vehicles that rarely use alternative fuels. It also highlights tax incentives for luxury SUVs and the exclusion of light trucks from the 'gas guzzler' tax. The authors argue that closing these loopholes could reduce U.S. oil dependence by 1.5 million barrels per day by 2025 and save consumers $33 billion.

The report outlines legislative strategies for U.S. states to increase vehicle efficiency, categorizing them into short-term options—such as HOV lane access for Alternative Fuel Vehicles (AFVs) and Hybrid Electric Vehicles (HEVs), state procurement mandates, and tire labeling—and long-term options, including tax incentives, 'pay-at-the-pump' insurance, and feebate programs. It argues that state action is necessary due to the economic burden of high oil prices, security risks associated with oil dependence, and environmental impacts like carbon dioxide emissions.

The document analyzes Brazil's approach to small, medium and micro enterprise (SMME) development, highlighting the success of SEBRAE as a public-private partnership that provides non-financial logistical support. It contrasts this with the finance-centric approach often found in developing African nations and argues that clear business categorization and a decisive national strategy are essential for integrating survivalist businesses into the formal economy. The report also includes a case study on the challenges and potential of SMMEs in Lesotho.

The U.S. chemical manufacturing sector accounts for 2.9% of total U.S. emissions, totaling 186 MMT CO2e. Decarbonization strategies include process electrification (such as electric steam crackers), replacing fossil-based feedstocks with clean hydrogen or bio-based inputs, and deploying carbon capture, utilization, and storage (CCUS). To accelerate these transitions, the document recommends that states implement supplemental tax incentives for CCUS and hydrogen, establish public procurement commitments for low-carbon chemicals, and offer accelerated depreciation for low-carbon equipment.

The petroleum refining sector accounts for 2.6% of total U.S. emissions, totaling 164 MMT CO2e, with 136 facilities classified as high-emitting. Decarbonization pathways include energy efficiency upgrades, fuel-switching to alternatives like renewable diesel and biogas, and the deployment of carbon capture, utilization, and storage (CCUS), particularly at fluid catalytic crackers. To support these transitions, the document recommends that states implement supplemental tax incentives for CCUS and clean hydrogen, expand accelerated depreciation for low-carbon retrofits, and provide capacity-building support such as permitting assistance and workforce training.

The document explains that Section 45Q provides performance-based tax credits to industrial facilities and power plants that capture CO2 for geological storage or utilization. It highlights Department of Energy (DOE) modeling suggesting these incentives could reduce power sector emissions by 50 to 70 million tonnes annually by 2030-2040 and argues that CO2-enhanced oil recovery (EOR) results in net emission reductions by displacing other crude oil sources.

The report identifies the current state of Colombia's bond market, which is underdeveloped and dominated by the National Government. It outlines a two-phase road map: Phase I focuses on laying foundations through capacity building, defining green investments, and establishing governance; Phase II focuses on market expansion by diversifying issuers, reducing costs, and mitigating currency risks. The document highlights significant potential in green portfolios across the real sector, cities, and development banks, while noting barriers such as a lack of domestic verifier expertise and a concentrated demand for high-credit-rated securities.

The document examines the growth of embedded solar generation in South Africa, which reached over 3.2 GW of installed capacity in 18 months. It compares four primary procurement models: outright purchase, commercial debt, solar Power Purchase Agreements (PPAs), and embedded generation leasing. While outright purchases offer the best long-term return on investment, PPAs and leasing are increasing in popularity—accounting for 20% to 30% of new commercial and industrial projects—due to their ability to reduce upfront costs and system performance risks. The brief also details specific financial incentives, including the 12B tax allowance and feed-in tariffs, and provides a decision framework for businesses to select the most appropriate financing model based on their capital availability and risk appetite.

The document argues that green bonds can help China meet its massive funding needs for a low-carbon economy while addressing systemic financial issues, such as over-reliance on short-term bank lending. It suggests that China can leverage its experience with Green Credit Guidelines to establish a robust market based on clear standards and independent verification. The report proposes a comprehensive action plan including public demonstration issuances, dual recourse structures for municipal bonds, green warehousing to aggregate small projects, and tax incentives. It emphasizes that these tools, combined with carbon pricing and the greening of development banks, could position China as a global leader in green capital markets.

The document provides a detailed analysis of Law 2099 of 2021, which aims to modernize Colombia's energy transition. It examines the expansion of public utility declarations for renewable energy projects, the modification of tax incentives to include hydrogen and geothermal energy, and the consolidation of energy funds into FONENERGÍA. The report highlights significant risks, including the promotion of 'blue hydrogen' from fossil fuels, the potential for environmental degradation due to streamlined licensing, and the risk of displacing populations lacking formal land titles. It also discusses the specific challenges of geothermal development in páramo ecosystems and the government's continued reliance on combustible gas as a transition bridge.

The paper evaluates policy packages and infrastructure investments needed to meet the Biden administration's goals of reducing U.S. greenhouse gas emissions by 50–52% by 2030 and reaching net-zero by 2050. It concludes that while tax credits and infrastructure investments accelerate technology adoption, they must be paired with performance standards and negative emissions technologies to achieve midcentury goals. The analysis finds that decarbonizing the U.S. economy is economically feasible, with projected net savings of 0.3 percent of U.S. GDP by 2050 relative to a reference scenario.

The document outlines the financial challenges and opportunities associated with transitioning to electric and hybrid-electric bus fleets, emphasizing that while initial capital costs are higher than internal combustion engine buses, the total cost of ownership can be competitive due to lower energy and maintenance expenses. It highlights evolving procurement models, such as leasing and the involvement of non-traditional stakeholders like utility companies, as well as the role of government grants, tax incentives, and concessional debt in reducing financial burdens.

The report uses the IMPLAN input-output framework to estimate the employment impacts of four federal climate policy scenarios in the United States by 2035. It finds that decarbonization scenarios—ranging from extended tax credits to a full net-zero path—would create more net jobs than a reference scenario, with the net-zero scenario potentially adding 2.3 million net jobs. The analysis highlights that job growth would be concentrated in building and electricity construction, while noting that some regions and subsectors would face job losses, necessitating targeted investments and domestic content regulations to ensure an equitable transition. Additionally, the report argues that implementing family-sustaining wage requirements for underpaid energy workers would generate significant economy-wide benefits.

The Sustainable Landscape Finance Coalition utilizes the Finance Solution Approach®, a strategic framework designed to ensure the viability of innovative finance solutions before they are piloted. The process is divided into four stages: Incubation, where specialists investigate a concept's potential; Strategic Development, which involves creating feasibility studies and road maps; Piloting, where solutions are tested in specific landscapes based on prior viability checks; and Scalability, which focuses on mainstreaming successful pilots to other landscapes. A core component of this approach is the identification of 'building blocks'—critical success factors that allow a finance solution to be adapted or replicated across different geographic or sectoral contexts.

The document details several financial incubators aimed at biodiversity conservation in South Africa. These include the use of tax incentives under the Income Tax Act, biodiversity offsets, carbon payments for grasslands, municipal property rates rebates, and the investigation of green bonds as debt finance instruments. Each incubator provides specific financial estimates for potential funding flows or net benefits ranging from small annual increases to millions of dollars in net present value.

The Sustainable Landscape Finance Coalition's BMA Tax Incentive Incubator investigated the legal and practical requirements to implement a long-unused tax incentive under the Income Tax Act and NEMBA. The investigation concluded that all necessary 'building blocks' are present, leading to a pilot project (July 2021 – June 2022) focusing on rhino and lion conservation. The project aims to test the incentive with voluntary landowners to offset conservation management costs, with estimated economic benefits growing from R1.4 million per annum in 2022 to R3.7 million by 2040.