The "Net Effective Carbon Rates" paper develops a new way to measure the true cost of carbon emissions after accounting for subsidies on fossil fuels. By combining two OECD databases, they created a tool called Net ECR to reveal the real carbon pricing impact. This method allows for better comparison of fossil fuel support across countries and over time. The study suggests that this approach could help calculate fossil fuel support relative to carbon pricing benchmarks, aiding in more transparent comparisons.