Welcome to the website of the Green Fiscal Commission. The Commission was publicly launched on 14 November 2007 and over the next year and half we will be looking in detail at the whole range of issues surrounding green taxes and environmental tax reform (ETR). The Commission’s work will cover four broad areas:

• How green taxes/ ETR works
• The environmental, economic and social implications of ETR
• Attitudes to green taxes and ETR
• Communication of our findings.

The focus of the Commission’s work is greening the UK tax system - that is moving taxes from ‘goods’ like labour, to ‘bads’ like environmental damage. The key to a green tax shift is that it is revenue neutral – tax cuts on ‘goods’ must be balanced by equivalent tax increases on ‘bads’.

The Commission does not have a view on what level of overall taxation is appropriate but considers that a significant shift from taxing ‘goods’ to ‘bads’ could make a important contribution to the cost-effective resolution of environmental problems.

The Commission is an independent body, is not affiliated to any political party and will aim to examine the evidence impartially. Our results will be made public to encourage debate in this area and this website will be updated regularly with our findings.