After the transition committee of climate negotiators agreed on a draft structure for the loss and damage fund last weekend, the focus is now shifting to the question of where the money for the fund could come from. A range of instruments could be used to mobilize several hundred billion US dollars a year, ranging from fossil fuel taxes, a levy on air travel and maritime shipping, a global carbon price to tax revenues or cutting subsidies. This is the conclusion of a recent report by the UN Organization for Trade and Development (UNCTAD).