January 28, 2013
INTERNATIONAL MONETRARY FUND

• CONTENTS
• BACKGROUND
• ENERGY SUBSIDIES
• A. Definition and Measurement
• B. Macroeconomic, Environmental, and Social Implications
• C. Equity Implications
• REFORMING ENERGY SUBSIDIES: LESSONS FROM EXPERIENCE
• A. Overview
• B. Barriers to Reform
• C. Designing a Subsidy Reform Strategy
• BOXES
• 1. Pre-tax and Post-tax Consumer Subsidies
• 2. Financing Fuel Subsidies in India
• 3. Electricity Subsidies and Growth in Sub-Saharan Africa
• 4. Energy Subsidy Reform and Competitiveness
• FIGURES
• 1. International Prices of Oil, Coal, and Natural Gas, 2006–2012
• 2. Pre-tax Energy Subsidies, 2007–2011
• 3. Pre-tax Energy Subsidies by Region, 2011
• 4. Pre-tax Petroleum Subsidies Among Petroleum Importing and Exporting Countries, 2011
• 5. Adjustment of Energy Subsidies for Taxes and Externalities, 2011
• 6. Post-tax Subsidies and Social Spending, 2010
• 7. Distribution of Petroleum Product Subsidies by Income Groups
• TABLE
• 1. Summary of Country Energy Subsidy Reform Episodes
• APPENDICES
• I. Estimating Pre-tax and Post-tax Global Energy Subsidies
• II. Assessing the Environmental and Health Impacts of Energy Subsidy Reform
• APPENDIX TABLES
• 1. Corrective Motor Fuel Taxes, Selected Countries
• 2. Pre-tax Subsidies for Petroleum Products, Electricity, Natural Gas, and Coal, 2011
• (Percent of GDP by region)
• 3. Pre-tax Subsidies for Petroleum Products, Electricity, Natural Gas, and Coal, 2011
• (Percent of government revenues)
• 4. Post-tax Subsidies for Petroleum Products, Electricity, Natural Gas, and Coal, 2011
• (Percent of GDP by region)
• 5. Post-tax Subsidies for Petroleum Products, Electricity, Natural Gas, and Coal, 2011
• (Percent of government revenues)

Para revisar el documento siga el enlace ENERGY SUBSIDY REFORM: LESSONS AND IMPLICATIONS