Research Article
Relationship between Fiscal Subsidies and CO2 Emissions: Evidence from Cross-Country Empirical Estimates
Table 2
Distribution of budgetary subsidy data availability based on level of development, reporting practices, and accounting standards: 1990–2010.
| | | Data Reporting Practice | Subsidy | Level of development | | | Govt.—GG | Govt.—others | Total | LIC & LMIC | UMIC & HIC | Total |
| Accounting standards | Cash | 248 | 1152 | 1400 | 1400 | 820 | 580 | 1400 | Noncash | 600 | 128 | 728 | 728 | 151 | 577 | 728 | Total | 848 | 1280 | 2128 | 2128 | 971 | 1157 | 2128 |
| | Subsidy | 848 | 1280 | 2128 | | 971 | 1157 | 2128 |
| Data reporting practice | Govt.—GG | | | | | 196 | 652 | 848 | Govt.—Others | | | | | 775 | 505 | 1280 | Total | | | | | 971 | 1157 | 2128 |
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Source: computed by authors based on IMF GFS database.
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