Irwin, Timothy C. 2003. “Public Money for Private Infrastructure: Deciding When to Offer Guarantees, Output-Based Subsidies, and Other Fiscal Support.” Working Paper No. 10. Washington, DC: World Bank.

"Key References: Fiscal Analysis" Section 6: “Comparing the Cost of Different Instruments” describes how governments can assess the cost of various types of fiscal support to PPPs—including output-based grants, in-kind grants, tax breaks, capital contributions,and guarantees. '"Key References: Designing PPP Contracts" Describes different payment mechanism for subsidies to infrastructure projects—including output-based payments and upfront capital subsidies—and how the government can decide which is most appropriate.

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