Gerald Nash (Louth, Labour)
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I am glad Professor Moloney agrees that we need to shift the balance of taxation away from taxes on labour to taxes on capital and wealth. There is no shortage of people in these Houses and across society who believe, for example, that we should exclude or excise local property taxes from our taxation system but my analysis would be that we cannot have a taxation system that is fair and equitable if we do not tax both property and land. Does Professor Moloney have a view on that? Can we have a fair and equitable taxation system without property taxes?