What is the purpose of tax shifting? [SEP] Several Western European countries are already shifting taxes in a process known there as environmental tax reform.
entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment entailment entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment entailment not_entailment not_entailment not_entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment not_entailment entailment not_entailment not_entailment not_entailment entailment entailment not_entailment entailment entailment entailment entailment not_entailment not_entailment not_entailment not_entailment entailment entailment entailment not_entailment not_entailment entailment entailment entailment entailment not_entailment entailment entailment entailment not_entailment not_entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment entailment not_entailment