Business and Sustainable Development Commission

Business and Sustainable Development Commission (2017), BETTER BUSINESS BETTER WORLD. The report of the Business & Sustainable Development Commission

"Given the structural challenges in many labour markets, there is a mounting case for considering more radical fiscal approaches such as shifting taxation away from income (especially on incomes below the median income line) towards resources, carbon pollution and land."

“Business leaders must therefore work openly with regulators, business and civil society to shape fiscal and regulatory policies that create a level playing field more in line with the Global Goals. This could involve fiscal systems becoming more progressive through putting less tax on labour income and more on pollution and under-priced resources.”