The results in Taxing Energy Use for Sustainable Development (TEU-SD) include data and indicators to support carbon pricing reforms in the 15 TEU-SD countries, and compares their macro-economic and policy context to OECD countries. [...] The report focuses on developing and emerging economies that have shown an initial interest in energy tax and fossil fuel subsidy reform, which has been demonstrated by their participation in initiatives such as the Coalition of Finance Ministers for Climate Action. [...] The countries span geographies: North and Sub- Saharan Africa, Latin America and the Caribbean, and Asia, with the following countries included in the project: Africa: Cote d’Ivoire, Egypt, Ghana, Kenya, Morocco, Nigeria, Uganda; Latin America and the Caribbean: Costa Rica, Dominican Republic, Ecuador, Guatemala, Jamaica, Uruguay; Asia: Philippines, Sri Lanka. [...] Starting points differ across countries The COVID-19 crisis has led to a substantial reduction in economic output and energy use, but economies are expected to recover to pre-crisis levels in the coming years. [...] In most TEU-SD countries, tax revenues exceed the cost of subsidies, meaning the net effect of energy tax and subsidy policies is positive for public finances.