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Accordingly , over the next few decades the focus of climate policy should be to : ( a ) broadly advance sustainable development , ( b ) reduce vulnerabilities to climate-sensitive problems that are urgent today and might be exacerbated by future climate change , and ( c ) implement “ no-regret ” policies , such as eliminating subsidies for energy consumption , land conversion and agricultural overproduction in developed countries , while ( d ) striving to expand the universe of such measures through research and development of cleaner and more affordable technologies . The tax code has always allowed various deductions and credits for investment in physical capital . Because when people are asked to place a theoretical value on various benefits , their answers are not believable . Without the limitations imposed by current law , Education Savings Accounts could become as widely accepted , and benefit millions of American children .