The GGKP working paper highlights the importance of identifying potential impacts of Green fiscal reforms (GFR), including the range of costs and benefits, winners and losers, and intended and unintended effects across different spheres. This can inform the effective design and implementation of the reform and help build support for it. In certain cases, mitigation or compensation measures may be required to alleviate the impacts of GFR and help overcome obstacles to progress. Such measures should be carefully designed and monitored in line with smart, good governance principles to ensure that they are effective, send the right signals and contribute to the overall objectives of the reform. Other strategies and tools, such as complementary policies, communication, engagement, monitoring and review processes, and cooperation between countries on GFR efforts, can also help overcome certain obstacles to reform.