It appears that after years of research and arguments in the media, having first done the wrong thing, the Irish Labor Party is now drifting into the space of supporting the only tax that makes sense in the context of charging against fixed assets: land value tax.
The report on this are here: http://www.breakingnews.ie/ireland/labour-annual-conference-votes-to-replace-property-tax-615824.html
Those of you who follow this blog and my research would be familiar with the following three papers on the topic:
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2029515
and
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2047518
and
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2029519
Additionally, Ronan Lyons also produced excellent research on the topic: http://smarttaxfiles.files.wordpress.com/2012/01/site-value-tax-in-ireland-identify-consulting-final-report.pdf
Karl Deter contributed to public debate extensively: http://smarttaxes.org/a-fair-property-tax-a-public-debate/
And Smart Taxes network produced core research funding, supports and publications platforms: http://smarttaxes.org/
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