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Global warming cannot be tackled by countries acting on their own. The massive growth of industry in the 19th century, the development of aviation and the motor car in the 20th century, and the destruction of the rainforest and staggeringly rapid industrialisation of developing countries in the 21st century are just three examples of human activity which are causing devastation all over the world.

While taxation of businesses and individuals in one country is a start, it is simply inadequate to address the global scale of environmental destruction. In August 2007 the French and British governments started to develop a plan to use indirect green taxation across Europe. Environmental groups welcomed the initiative but European officials seemed to doubt that all 27 member states would agree to such a move.


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