John FitzGerald: Budget should tax emissions and property – not incomes

The hospitality sector is booming – it’s time to raise the 9% VAT rate

Minister for Finance Paschal Donohoe has much to ponder as he puts the finishing touches to Budget 2019. Photograph: Nick Bradshaw

Minister for Finance Paschal Donohoe has much to ponder as he puts the finishing touches to Budget 2019. Photograph: Nick Bradshaw

The budget performs a number of important roles. It provides for the financing of the public services in the coming year and it is also a key instrument to manage economic growth.

In addition, the budget should also lay the groundwork for longer-term objectives, guarding against the risk of unpleasant surprises, and providing for the implementation of necessary investment.

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