Alexandre Lemille and Tom Harper:
"The Ex’Tax Project is the proposal by Eckart Wintzen to bring tax on resources up and tax on labour down, creating a proper incentive to use abundant materials instead of scarce ones. Lower taxes on labour would make it more affordable to benefit from the abundance of the capacities of people, boosting labour force, craftsmanship and creativity.
A tax shift from labour to pollution redirects the creative force of entrepreneurs from focusing on reducing headcount to smart resource use. In this approach tax is not a penalty on innovation; innovation can run freely, as long as it’s safe and, hopefully, just. This approach makes it more likely for people to find new roles if and when their chores are taken over by machines, and within the context of our environmental boundaries." (https://medium.com/thebeammagazine/building-equitable-circular-societies-73e4fdfdc617)