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Sometimes, economic restructuring can cause the significant conservation of energy. However, any restructuring has specific costs, which may eliminate the benefits of reducing energy consumption. This article aims to measure the implicit exports of energy carriers’ subsidies. To this end, the consumption of energy carriers in Iran is briefly investigated. The implicit exports of energy subsidies are calculated using the input-output table in 2011 (prepared by Statistical Center of Iran) over the period 2008-2016. To do this, the net exports of energy content of goods and services are determined by the price gap approach based on the consumption basket at 2004 prices.  The results show that the production costs in the industrial sector has been influenced by welfare effects resulting from targeted subsidies and rising energy carriers’ prices, and a large portion of energy carriers' subsidies has been implicitly exported.  Indeed, energy subsidy as an exporting good has served as a source of income for the rich. Thus, one of the roles of energy subsidy in Iran is to provide foreign exchange, which makes it possible to import all kinds of goods and services to the country.

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To prevent gasoline smuggling to abroad and its excessive consumption in the country, the price of gasoline increased and gasoline was quoted in 2019. This policy has affected the consumption expenditures of different income groups of households. To compensate the expenditures increment, the government pays subsidies to some income groups of households. This paper investigates the effects of this policy on the consumption expenditures of different income deciles in urban and rural areas and compares them with gasoline subsidies. To this end, a developed version of implicit subsidy elimination model is employed. The input-output table of Iran for the year 2016 is used as database of the research. The results of the research indicate that the subsidy of the government will cover the consumption expenditure increment due to its gasoline price policy for all target income groups. However, this policy fails to compensate the increment of the consumption expenditure in the case in which the labour force and capital owners adjust their endowments and the exchange rate is changed with respect to domestic price inflation.