Land Value Tax: Unfinished Business, by Emer O'Siochru

Land Value Tax: Unfinished Business, by Emer O'Siochru: "The early governments were negligent in allowing the valuations of land and property - the basis for determining rates charges - to become out of date, perhaps because of the high sensitivity of any inquiry into the value and use of land under the spectre of the Land Commission. The growing inconsistencies and lack of fairness of the antiquated rates assessment system gave an opportunity to first Fine Gael and then Fianna Fáil to make political capital. A 'race to the bottom' ensued which Fianna Fáil won in 1977 by announcing the total abolition of domestic rates. The abolition of rates on farmland and farm buildings followed predictably shortly afterwards in 1984 as the result of a legal challenge."ARE THE IRISH GOVERNMENT GUILTY OF NEGLIGENCE BY THEIR POLICY OF "ACTIVE"ENCOURAGEMENT DURING THE PROPERTY BOOM?THE GALWAY TENT,THE OPPOSITION? ENTRAPMENT?