This primer describes an innovative approach to tax policy called Environmental Tax Shifting (ETS). The basic idea is that rather than raising revenues by taxing activities that we want to encourage or support like income or savings or labor, we would tax things we want to discourage like pollution or waste or sprawl. This primer elaborates on different ways we could raise the revenues needed in Massachusetts while at the same time protecting the environment and enhancing the economy.

There is no one formula for reversing the consequences of uncontrolled and unplanned growth, yet there are successful strategies that can help American towns and cities combat sprawl. This report examines some innovative transportation practices in six cities—practices that can lessen sprawl's impact on our neighborhoods and on our environment. The report groups the problems and solutions under three, interrelated themes: (1) relieving traffic congestion, (2) overcoming inaccessibility, and (3) restoring neighborhood quality of life and downtown vitality.