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The energy subsidy estimates reported here are based on the broad notion of post-tax subsidies, which arise when consumer prices are below supply costs plus a tax to reflect environmental damage and an additional tax applied to all consumption goods to raise government revenues. Pre-tax subsidies, which arise when consumer prices are below supply costs, are also reported as a component of post-tax subsidies. These subsidies will not necessarily coincide with definitions used by governments or with their reported subsidy numbers.
The energy subsidy estimates are not available for the following countries in 2013: Bhutan, Central African Republic, Chad, Comoros, Eritrea, Fiji, Gambia, Guinea, Guinea-Bissau, Kiribati, Kosovo, Lao P.D.R., Liberia, Maldives, Marshall Islands, Mauritius, Micronesia, Niger, Palau, Samoa, San Marino, São Tomé and Príncipe, Seychelles, Sierra Leone, Solomon Islands, South Sudan, St. Lucia, St. Vincent and the Grenadines, Swaziland, Timor-Leste, Tonga, Tuvalu, and Vanuatu. In 2015, estimates are not available for two addtional countries: Burundi and Togo.