Tax the ones who use the most resources. In my opinion an income (or wealth-based) tax systems is not really that optimal in a globalized world. Instead I prop

Tax the ones who use the most resources. In my opinion an income (or wealth-based) tax systems is not really that optimal in a globalized world. Instead I propose a kind of resource-based tax systems: Instead of taxing income tax the amount of scarce resources used. For example, the amount of land owned, the amount of oil used, or even the amount of CO2 emitted. I think that such a system would have several nice implications: * Businesses would automatically look for ways to save taxes, and thereby help the environment. * It better reflects the true cost of a business or person to the society: If someone earns a lot of money this does not reduce my standard of living. However, if someone destroys the environment it does. * As a country you can avoid loosing many of the Internet businesses to tax havens, as there is a lesser advantage of moving away. Unfortunately, in many countries it's exactly the other way around. For example, many South American countries endorse usage of scarce resources by subsidize oil. While this works in the short-term, the consequences in the long-term will be fatal.