The objective behind tax shifting is to stop taxing the things we do want (like income and savings) and shift towards taxing things people collectively do not want (like waste and pollution). The current tax system encourages the depletion of natural resources and the unsustainable degradation of the environment, while discouraging job creation. Ideally, a shift toward taxing unwanted effects over desired ones, without increasing the total tax burden, will use market mechanisms to influence and reward more sustainable behavior without more government regulations.
Hunter, L. 2009. Tax Shifting. Alternatives, Environmental Ideas and Action. Retrieved March 14, 2011, from http://www.alternativesjournal.ca/articles/tax-shifting
Hartzok, A. [n.d.) Financing Local to Global Public Goods: An Integrated Green Tax Shift Perspective. Earth Rights Institute. Retrieved March 14, 2011, from