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There is an apparent convention within both consequential and attributional life cycle assessment (LCA) to assume a 1:1 substitution ratio between functionally equivalent product systems. However, this convention may not be compatible with the purpose of consequential LCA, which is to model the actual consequences of the decision at hand. This paper explores the implications of the convention using the illustrative example of a 1 % tax on whole milk.

The implications of empirical and 1:1 substitution ratios for consequential LCA: using a 1 % tax on whole milk as an illustrative example