"(A)ny government action that concerns primarily the energy sector that lowers the cost of energy production, raises the price received by energy producers or lowers the price paid by energy consumers.”
Source: IEA. 2006. "Carrots and Sticks: Taxing and Subsidising Energy". International Energy Agency (IEA). <https://webstore.iea.org/carrots-and-sticks-taxing-and-subsidising-energy>. Accessed 10 June 2020.