• Taxation should be primarily through taxes on pollution, land values, wealth and financial transactions. Other forms of taxation, such as income tax (effectively a tax on work) should be phased out.
  • This would simplify the tax system. Taxation should be unavoidable, transparent and geared towards environmental goals.
  • Land value taxation should discourage development. Virgin forest should be zero rated, as should publicly-owned land in public use, with organic farms being taxed less heavily than intensive ones.
  • There should be an exemption on inheritance tax for family members living in a family home, to discourage housebuilding, though only up to a value of £250,000, so that the wealthiest in society don’t benefit from a tax break intended for ordinary people.
  • A passport tax to discourage offshoring and non-dom status.