Commons-based taxation
‘Commons-based taxation’ is taxation which applies to activities that make use of common pool resources. The idea is to ensure that such resources are used carefully and fairly. Examples of commons-based taxation include land value tax and financial transactions tax. Feasta’s CapGlobalCarbon initiative also treats the atmosphere as a commons. Feasta members have been influenced in their thinking about the commons by the research and writing of Thomas Paine, Elinor Ostrom, David Bollier, Peter Barnes, Silvia Federici and many others. Feasta’s Smart Taxes project, which ran from 2009 to 2012, focussed on developing fiscal and monetary policy options to foster sustainability in Ireland. Its archive can be consulted here.