Title page

Contents

Abstract/Résumé 4

Executive Summary 6

Introduction 7

The distributional impacts of climate change 8

Between-country distributional impacts of climate change 8

Within-country distributional effects of climate change 9

Uncertainty in the magnitude of climate change impacts 11

The distributional impacts of climate change mitigation 11

Channels of distributive impacts 11

Distributional effects via incomes ('source-side') 11

Alleviation measures for distributional effects via incomes 15

Distributional effects via consumption ('use-side') 15

Non-market-based policies and subsidies 18

Alleviation measures for distributional effects via consumption 19

Challenges in implementing alleviation measures 21

Political acceptability of climate transition pathways 21

References 22

Figure 1. Predicted mortality cost as a share of GDP under a high emissions scenario 9

Figure 2. Change in output, employment, and gross wage by sector in response to central scenario 13

Figure 3. Household expenditures on fuel and other energy, by income decile 16

Figure 4. Emission from fuel ("direct") and non-fuel ("indirect") consumption by country 18

Figure 5. Country average tax difference per household from the simulated energy tax reform 20

Figure 6. Distributional effects of a carbon tax under different uses of revenues 20