In general, economics tells us that when you tax something, you get less of it. Our problem is that we tax things we want more of, such as paychecks and enterprise, instead of things we want less of, such as toxic waste and resource depletion. Tax Shift is about doing the opposite — removing taxes from “goods“ and putting them on “bads.“ This book is not about raising or lowering taxes overall. Whether you think government is too big, too small, or just right, tax shifting is a revolt that makes sense: it gets taxes off our backs and onto our side.
Basically, the authors recommend that we replace at least some of our regressive tax policies and taxes on "goods" with taxes on "bads." That way, the government can collect money in a way that also encourages sustainable behavior. The arguments are persuasive; I'm on board.
Recommended reading for those who create our tax policies.