This paper shows that a fuller integration of the economic theory of well-being into strategies adopted to reduce the impact of climate change could help to avoid potential conflicts between the mitigation measures applied and the consumption of energy derived from fossil fuels. The paper moves along the path traced by Wood and Roelich (2019) with their Tensions Triangle Theory, but aims to develop it further from an operational point of view, showing how contemporary ecological tax reforms, if inspired by the Capabilities Approach, could more effectively contribute to achieving an inclusive, sustainable, accessible and secure global energy system, that provides solutions to energy challenges and, at the same time, creates value for business and civil society as a whole, without compromising the balance between the three fundamental elements of the tensions triangle described by Wood and Roelich. In particular, this chapter aims to show how the enlargement of the tax area according to new criteria of distributive justice inspired by the Capabilities Approach could serve to increase the mobility of social assets and to develop strategies to adapt public finance systems to the changes produced not only by environmental emergencies, but also by other sudden and adverse phenomena, such as economic crises and significant revenue losses caused by the adoption of non-transparent or harmful tax practices. Finally, the paper considers the proposal to establish taxes on so-called global commons—such as the atmosphere, climate, healthy environment, oceans—and to redistribute their revenue to reduce economic inequalities and poverty.

本文表明，将福祉经济理论更全面地融入为减少气候变化影响而采取的战略有助于避免所采用的缓解措施与化石燃料能源消耗之间的潜在冲突。本文沿着 Wood 和 Roelich (2019) 用他们的张力三角理论追踪的路径前进，但旨在从操作的角度进一步发展它，展示当代生态税收改革如何在能力方法的启发下更有效为实现包容、可持续、可访问和安全的全球能源系统做出贡献，为能源挑战提供解决方案，同时为企业和整个公民社会创造价值，在不损害 Wood 和 Roelich 所描述的张力三角形的三个基本要素之间的平衡的情况下。特别是，本章旨在展示根据能力方法启发的分配正义的新标准扩大税收区域如何有助于增加社会资产的流动性，并制定战略以使公共财政系统适应所产生的变化不仅是环境紧急情况，还有其他突发的不利现象，例如经济危机和因采用不透明或有害的税收做法而造成的重大收入损失。最后，本文考虑了对所谓的全球公域征税的提议——例如大气、气候、健康环境、