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A new report from international humanrights lawyer Stephanie Keene and Dr. David R. Boyd who is the UN Special Rapporteur on Human Rights and the Environment, recommends new tax regimes on air travel and marine shipping to raise billions for LDCs and SIDS to respond to and recover from loss and damage from the impacts of climate change. The report argues that the taxes would tax sectors which are significant emitters of GHGs and the proceeds of the taxes would benefit those least responsible but most impacted by climate change.