Global Levies on High-Emitting Activities
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Establishing the foundations of climate-smart growth in some areas and sectors may not consistently generate the returns required by private investors. Concessional finance, including guarantees and other de-risking mechanisms, as well as emissions pricing and taxation, can help bridge this gap.
View TopicsPublications and educational material to deepen understanding of Concessional Finance and related topics.
IMF page that explains what SDR are, how does it work and how is it allocated.
IMF page that shows SRD allocation and usage.
IMF page that explains what RST are and show current arrangements.
VOX EU column discussing how unused SDRs held by advanced economies could be mobilized to finance climate mitigation and adaptation in vulnerable countries, and examines institutional and governance challenges to scaling this approach.
Text about levies on high-emitting activities and solidarity levies.
Text about levies on fossil fuel emissions, explaining different possible levies.
The Global Solidarity Levies Taskforce (GSLT) was launched at COP28. Its goal is to build political will around feasible climate levy options, complementing other global tax initiatives. At COP30, the GSLT concluded its work by presenting implementable levy options and supporting voluntary, coalition-based and nationally led approaches.
Blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals. It outlines the rationale, design principles, and implementation options for an internationally coordinated approach to taxing extreme wealth, aiming to reduce tax avoidance, improve equity, and strengthen domestic revenue mobilization across jurisdictions.