“Dewis arall fyddai inni ddefnyddio’r pwerau hyn i newid ymddygiad neu i leihau arferion negyddol, er enghraifft mynd i’r afael â bancio tir trwy godi ardoll ar dir nad yw’n cael ei ddefnyddio. Mae trethi newydd yn rhoi’r cyfle hefyd inni adeiladu ar gryfderau Cymru – er enghraifft gallem ystyried trethi sy’n ceisio cynyddu lefelau ailgylchu, neu dreth dwristiaeth efallai.
“Alternatively, we could use these powers to change behaviour or decrease negative practices, such as targeting land-banking through a levy on unused land.  New taxes also presents us with an opportunity to build on Wales’ strengths, where we could consider taxes which aim to increase levels of recycling or perhaps look at a tourism tax.