The Tax Take: A money-back guarantee?

Using the tax system to change people’s behaviour doesn’t always have the desired effect

And so to a New Year and a new tax. That’s according to Taoiseach Leo Varadkar, who said last week that he wanted to see a decision taken about carbon tax for 2020.

Varadkar says the carbon tax is an environmental tax that’s designed to change behaviour, and he thinks that the money raised in carbon tax from households should be given back to them to compensate for the cost.

A tax which ...