It provides more labor. Whether or not it uses more resources, and which resources, depends. But if you tax resources themselves, it doesn't matter. I'd say ta

It provides more labor. Whether or not it uses more resources, and which resources, depends. But if you tax resources themselves, it doesn't matter. I'd say tax non-renewable resources and externalities (e.g. CO2) most of all, for the same reason you tax liquor and cigarettes.