Its so lovely outside but...

Dougal and I are in jail - well in the study anyway - as I now have enough information to start the Executive Summary of the group project... this is what I have put so far...

Environmental tax reform (ETR) is reform of the national tax system which involves taxing activities involving resource use or emissions instead of the more traditional tax bases associated with areas like labour costs. The tax system can be a potent device for influencing behaviour. In addition to its revenue raising and redistributive functions, the tax system may be used to encourage activities that are socially and environmentally useful and to discourage activities that are not.[1] so may be tax reform does have its place:):)

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[1] Ecological Tax Reform in Australia Using taxes, charges and public spending to protect the environment without hurting the eonomyhttps://www.tai.org.au/documents/downloads/DP1

Just a few photos to remind me that I will be writing and painting soon:):)

cya