A Real Mosaic of Solutions to Respond to Loss and Damage from Climate Change | Tax Reform

This publication is part of a series of briefs unpacking the pieces of a fit for purpose “mosaic of solutions” to respond to loss and damage from climate change. This series expands on our earlier work, which presented a five-year vision for Loss and Damage under the United Nations Framework Convention on Climate Change (UNFCCC) to look beyond the international climate regime at catalysing a wider mosaic of solutions.

In the flagship paper of the series, we unpack the pieces of the mosaic. In these thematic briefs, we dive deeper into existing solutions and how they can be strengthened. We also consider any reforms needed and explore emerging solutions.

This brief unpacks the relationship between loss and damage responses and the international tax system. It provides a succinct overview of the problems developing countries face as a result of current tax rules and explains why past tax reforms have been inefficient. This brief also presents lessons learned from the implementation of a carbon tax in France and attempts to implement digital services taxes across the world. Lastly, it unpacks what a fit for purpose United NationsTax Convention should look like and its relevance to loss and damage responses.