Fiscal incentives can take a wide variety of forms and there is room for significant creativity in how they are structured. Common incentives include tax breaks, which reduce normal tax burdens, and subsidies, which are direct financial payments from the Government to support behaviour that might not otherwise be economically attractive. Source: UNEP/World Resources Institute (2021). TACKLING PLASTIC POLLUTION: Legislative Guide for the Regulation of Single-Use Plastic Products. p.29