This purpose of this Note is to inform about the various options of tax/levy instruments that are on the table to increase climate finance. Several instruments have been selected, with a focus on those which are directly related to activities or products which are responsible for GHG emissions; some others are mentioned as they have a potential to mobilize significant resources.


As shown by this Note, several options have already been researched in depth to provide additional sources for climate finance. Selecting which one(s) to pursue can be based on a range of criteria, ranging from their ability to raise finance at scale, the possibility to limit socially regressive impacts and to consider equity in its application, and its short-term feasibility (both legally and in terms of political economy). 

Download the publication

PDF - 382.63 KB

6 pages