This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries.

This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country's tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.

This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries.

This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place.

This publication is concerned with all policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies.

This Climate Change Public Expenditure and Institutional Review Sourcebook (CCPEIR) seeks to provide practitioners with the tools and information needed to respond to the public expenditure policy and management challenges arising from climate change. It is a series of notes and supporting materials written as a first step towards consolidating current research and international experience, identifying emerging practice and providing practical and applicable guidance for staff of central finance agencies, development agencies, environmental agencies and other international organizations working on climate change issues. In addition to emphasizing the importance of strengthening national systems throughout, the Sourcebook focuses on the specific public expenditure policy and management challenges posed by climate change, such as decision-making in the face of uncertain future climate conditions, expenditure planning for extreme weather and climate events, the lack of agreed budget definition and classification of climate change activities.

Environmental taxes can be efficient tools for successful environmental policy. Their use, however, has been limited in many countries. This thoughtful book explores the scope of environmental pricing and examines a variety of national experiences in e