Madam, - I am very pleased to see (The Irish Times, July 5th) that the Taoiseach favours introducing legislation based on the Kenny report, even if it requires a referendum - which was used as an excuse for not enacting it in the early 1970s.
While this legislation should play an important part in providing much more affordable housing and community facilities, I must agree with David Sowby (July 3rd) that Land Value Tax, which would remove the cost of land as the ruling factor in building development, presents the most equitable form of taxation .
It would however need to be designed to fit the Irish situation and its introduction planned over a period.
Can I suggest that a small portion of the massive sums now available for research be devoted to a detailed study of LVT, its potential benefits, and how it might be introduced? This could well reap more economic and social benefits for the country than much of the other research being done. - Yours, etc,
JAMES PIKE, President, Royal Institue of Architects in Ireland, Merrion Square, Dublin 2.