This chapter uses the POLES model in order to attempt an examination of the comparative costs of emission reductions in countries and regions outside the EU. For comparison purposes, the POLES results for the EU, which is examined in greater detail in the previous chapter, are also included. As in the previous chapter, the methodology selected was to determine the marginal and total costs incurred in achieving the reduction targets by introducing a “shadow carbon-tax” in the various countries and regions identified in the model..