Such reforms comprise mainly two elements: i) reform of environmentally harmful subsidies; and ii) the introduction of environmental taxes and/or the strengthening of environment-related taxes or tax elements, possibly within an environmental tax reform in which a tax shift reducing distorting taxes on labour is implemented (see definition given under Section 3 and the discussion under Section 5.5). Fossil fuel subsidies have been shown in many countries to disproportionately benefit the richest 40 per cent of the population (del Grenado et al. Nonetheless, governments have to take care when reforming subsidies to ensure that the vulnerable are protected from energy price rises and indirect impacts, such as food price rises, by means of compensation - for possible approaches to social protection see Section 5.7.