Tax will only inhibit home improvements
In your editorial yesterday on the Taoiseach's recent remarks about a property tax you indicated three possible forms: a flat tax on every house, a tax based on house size and a tax based on house value.
None of these would be suitable; in fact, any tax based on improved property would inhibit enterprise, would be difficult to administer and would be unpopular.
Why, for example, should a householder pay more tax because he modernises his bathroom or converts his attic? Surely such improvements should be encouraged rather than punished?