environment, or the environment and the economy). Taxation GPO policy proposes a concept known as green tax shifting, which it classifies under the broad context of ecological fiscal reform. In general, the party proposes gradual but significant reductions in all income and corporate taxes (or taxes on so-called "earned income"), funded by the introduction of new resource-based taxes applied at the point of entry into the economy (for example, carbon taxes). The Green Party also proposes introduction of a system of land value taxation, which would replace the current value assessment-based property tax system and would be meant to discourage urban sprawl and increase land use efficiency. Central to the GPO's tax policies is the concept of revenue neutrality, in which any new taxes (i.e., those on resources and consumption) are complemented by a reduction in other forms of taxation (generally income and corporate taxes). This mixture of libertarian and free-market income tax policies with a shift towards consumption/resource taxation is one of the clear differences between the Ontario Greens and the three main provincial parties. For example, while the NDP and to a lesser extent the Liberals aim to create social equity through progressive taxation of already-earned income, and the Conservatives do not necessarily view social equity to be the role of government, the Greens prefer allowing individuals/businesses to contribute by paying more for what they use (resources, energy) and the pollution/side-effects that they create. The GPO claims that this system is more fair and more economically desirable, because it only punishes individuals and businesses who operate without regard for society and the environment, while accentuating the ability of truly efficient and responsible businesses to prosper without hindrance. Critics of these policies, however, oppose these taxation methods because they view them as examples of regressive taxation due to the fact that they would have a bigger economic impact that would be felt in the everyday lives of lower-income groups. Greens have historically supported tax relief for small businesses, generally funded by modest increases to the corporate tax rate. They have also proposed road pricing (including tolls, parking levies and land-value taxes near subways) to pay for public transit. The party favours a revenue neutral carbon fee-and-dividend approach to pollution pricing. Under the scheme, emitters would be charged at the source of pollution and all revenues collected would be returned to citizens in the form of dividend cheques. Health The