such reforms comprise mainly two elements i reform of environmentally harmful subsidies and ii the introduction of environmental taxes andor the strengthening of environmentrelated 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 and the discussion under section fossil fuel subsidies have been shown in many countries to disproportionately benefit the richest 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