This paper highlights key points from tax leaders’ contributions to our Sustainable tax systems project on the environment. 

Taxes can play an importing role to reduce greenhouse gas emissions and pollution. Contributors to our project consider how to best deal with the issues arising from those taxes to better change behaviour and increase public acceptance. 

In this paper, we examine ideas such as progressive consumption taxes and sector specific taxes as a means to change behaviour. However, behaviour can also be changed by incentivisation. This summary presents innovative ideas to improve investment in green technology and encourage global consumers to switch their purchase power to green alternatives. 

Finally, contributors examine how increasing green taxes could help cut taxes in other areas, thereby promoting employment, investment and, ultimately, the circular economy.