The taxation systems in operation today were designed at a time when the availability of resources like forest products and seafood far exceeded human needs. But many governments are beginning to levy penalties on environmentally-destructive activities through their tax policies. Sweden taxes SO 2 and CO 2 emissions, Canada car batteries and Finland fertilisers. The Worldwatch Institute has suggested the taxing of disposable products, toxic wastes, depletion of water and conversion of cropland to non-farm uses.