Introduction
As the Task Force moves to develop concrete proposals for solidarity levies, now is an appropriate time to also begin discussions around how revenues from such levies should be used. This paper aims to provide an entry point for this discussion, examining key issues to facilitate a dialogue that can enable convergence between governments.
Many governments and experts throughout consultations with the Task Force to date have emphasised the importance of linking the use of revenues and the proposal for a solidarity levy, recognising that public and political support for a levy can be strengthened through a clear understanding of how the proceeds from a levy would be used. This can be particularly powerful when there are global issues universally recognised as requiring finance and the direct impact of additional financing can be proved. In the past, global concern for diseases such as HIV/AIDS built support for the first ever international solidarity levy, the UNITAID levy on airplane tickets. Today, the climate crisis but also the recent global pandemic can be such a rationale.