In the course of designing and implementing climate change policies, one of the core dilemmas that faces states is how to distribute the costs (and benefits) of those policies among the responsible greenhouse gas (GHG)-emitting sources. The effective implementation of intensive emission reduction targets will require substantial efforts from most sources across all sectors of society. The need to implement such targets has been recognised in the Kyoto Protocol for developed countries and is increasingly seen as a responsibility of developing countries, especially of the most developed ones.