Although comprehensive forms of green taxation that induce shifting are almost non-existent, environmental taxes are a common regulatory tool used to discourage pollution. A more modest form of shifting is present in green taxes that are earmarked for related complementary interests: for example a gas tax to support public transit, and landfill charges to support eco-industrial parks involved with secondary materials industry. Movement toward more substantive forms of taxation used to support green alternatives is continuing. New York States recent implementation of tax credits for green building practices became a rallying point for the green building movement when the vinyl industry challenged PVCs categorization as an environmentally destructive material ineligible for tax credits. Despite substantial pressure, NY state did not back down, and the industry withdrew its court challenge (Greenbiz.com, 2003; Toloken, 2003). Finally, green procurement, discussed at the end of the last chapter, must be mentioned again. This is not simply because of the absolute amount of state investment in the economy, but because of the strategic potential of government purchasing in supporting its green development and regulatory efforts in every sphere. Taxes on highly processed and polluting materials are made ever more palatable and effective, when combined with state purchasing of benign alternative materials. This principle applies to all the economic instrumentsand for that matter, all the policy tools in a government kitbag. All tools can be part of multi-dimensional strategy to change the economys incentive structure and basic driving forces. Paul Hawken (1993), for example, urged the use of green taxation to support organizational initiatives like the Intelligent Product System. Other environmentalists have urged the use of green