Taxation and charges


Sir, – Further to the editorial “In defence of the USC” (January 21st), taxation should be based on ability to pay and the fairness of the burden. Unfortunately we have a wide range of indirect taxes and charges and it is difficult to establish a comprehensive list of the sectors that are carrying an unfair burden. The time has arrived for a major overhaul of all our elements of taxation and charges on income and to establish a fair system of taxation that can be clearly understood and that also reveals who pays what. – Yours, etc,


Dublin 12.