This report, which is part of the sectoral sub-project studies on energy efficiency in industry, surveys international experience with tax and fiscal policies directed toward increasing investments in energy efficiency in the industrial sector. The report begins with an overview of tax and fiscal policies, then reviews experience with integrated programs found in two countries as well as with GHG emissions trading programs. The report concludes with a discussion of the “best practices” related to international experience with tax and fiscal policies to encourage investment in energy efficiency in industry.