BBC NEWS | Business | Brown to lobby EU on greener VAT

BBC NEWS | Business | Brown to lobby EU on greener VAT
Europe has led the world in the development of indirect taxation systems that seek to modify behaviour. A system co-ordinated across Europe would be more appealing as it would prevent consumers from simply purchasing in a jurisdiction that doesn't apply the same taxes. This already happens with tobacco and alcohol. But it also shows the extent to which a green agenda is being seen as a way of generating revenues in the course of modifying behaviour; part of a wider shift away from direct taxation of income and towards indirect taxation.