The role of taxation in the fight against climate change is at the forefront of a report launched by the Chartered Institute of Taxation yesterday evening. Introducing its Green Tax Report, outgoing CIOT president Nick Goulding, whose presidential theme has been the environment, said: 'Non-governmental activity in this area simply won't go away as environmentalists and other pressure groups step up their efforts to get governments to do far more to control emissions and protect the planet.' The report was commissioned by the CIOT with the aim of looking at what is understood by environmental taxes, the different characteristics of these taxes and what is needed to drive forward green taxes as an instrument of change. It is, however, intended to be 'a step along a long path of debate and discussion and cannot in any way be regarded as expressing definitive positions on green taxation'. The CIOT urges the government to consult fully on any new tax proposals put forward. Goulding said: 'Like all taxes, environmental taxes can have unintended consequences. If the aim is to alter behaviour, it would be a serious concern if, through lack of adequate consultation, a worse environmental outcome was the result.' The report can be read online at www.greentaxreport.co.uk. Readers can add their own comments at the end of each chapter.