Taxation is the most visible and perhaps the most important issue to voters and policymakers around the world. Although it is often criticized as excessive government, taxation is an important policy tool. Taxes can be used to level the playing field, to limit size or sprawl, to protect the environment, and to encourage local ownership and production.

On this page we bring together tax rules from the other New Rules sectors. These are rules to enhance community economic development and meet social and environmental goals.

FEATURED RULES

• Small-Scale Ethanol Production
  The conversion of biomass into ethanol provides farmers an additional market for their crops. Over the years, many federal and state rules have been developed to promote ethanol production for use in industry and reformulated gasoline. The rules highlighted on this page are unique in that they encourage ethanol production on a small scale. More...
• Tax Policies Promoting Agricultural Cooperatives
  Increasingly, a small handful of corporations control inputs, credit, elevators, processing facilities, and markets necessary to grow and distribute agricultural products. Since the last half of the19th century, farmer-owned cooperatives have provided farmers a stronger presence in the marketplace and greater bargaining power to control the costs of inputs and the value of outputs. More...

• Distance-Based Impact Fees - Lancaster, California
  In 1993, the city of Lancaster developed an innovative model for assessing impact fees on new development. Known as the Urban Structure Program, the model includes a surcharge levied on new development beyond the central core (5 mile radius). More...
• Fertilizer and Pesticide Taxes
  On July 11, 2000, the Halifax Regional Municipality voted to ban pesticide use on lawns by the year 2003. Several countries and states have found that increasing the costs of agricultural inputs is an effective way to reduce their use. More...

• Education Financing Tax Policy - Vermont Act 60
  Act 60 accomplishes its goal of educational equity by replacing dozens of widely varying local school tax rates with a single statewide property tax. More...

• Curbing Corporate Welfare
  Providing tax breaks and other kinds of subsidies to attract or retain businesses has become increasingly common over the last 20 years. There are three primary problems with development subsidies: questionable public benefits, pirating jobs, and undermining local businesses. More...