Salehi-Isfahani details the Iranian subsidy reform of 2010, where they shifted funds usually allocated to energy subsidies totaling around $100 per citizen to a cash transfer program of $45 per person per month. This program implemented a form of a basic income, and this article details the economic impact of the reform on energy prices, inflation, and on poverty levels. In total, the cash subsidies had a significant impact on poverty and inequality.
Djavad Salehi-Isfahani, “Iran’s Subsidy Reform: from Promise to Disappointment”, Economic Research Forum, Policy Perspective No. 13, June 2014.