We must link effort and reward in tax policy
Especially in an election year, the time has to be taken to get tax policy right.
Tight deadlines don’t necessarily make for shoddy work, but you might wonder
sometimes. Tax law gets made with unusual rapidity these days. Last week, Britain passed
its Finance Act within a mere three days of its publication. The record here is probably
held by the last Finance Act of the previous government, Finance Act 2011, which was put
through the Dáil in one week. Laws of any type don’t usually get processed this