Preface and acknowledgements
Executive summary
1. Introduction
2. Evidence on the size of differences between ex-ante and ex-post cost estimates
3. Definition and measurement of costs
3.1 Cost definitions and categories
3.1.1 Compliance costs
3.1.2 Investment, operational and administrative costs
3.1.3 Unit costs versus aggregated costs
3.1.4 Direct and indirect costs
3.2 Estimating and measuring costs
3.2.1 Approaches and methods
3.2.2 Availability and reliability of cost data
3.2.3 The time factor
3.3 Attributing costs to policies
3.4 Evidence from the case studies
4. Baseline assumptions, counterfactual scenarios and business / market response
4.1 Counterfactual analysis and baselines
4.2 Dynamics of prices and costs
4.3 Business and market response
4.3.1 Uncertainty and variability
4.3.2 "End of pipe" and "integrated" environmental technology
4.4 The incidence of costs
4.5 Evidence from the case studies
5. Differences between planned, adopted and implemented policies
5.1 Introduction
5.2 Evidence from the case studies
6. The potential for innovation, economies of scale and other cost reducing dynamics
6.1 Introduction
6.2 Evidence from literature
6.3 Evidence from the case studies
7. Conclusions and policy implications
7.1 Factors behind the gap between ex-ante and ex-post cost estimates
7.2 Implications for cost assessments
References
Appendix I. Summaries of case studies