One of the members of the Commission on Taxation, Siptu vice-president Brendan Hayes, declined to sign the final report because he said he believed it reinforced a low-tax model of the economy and society that he does “not support”.
A letter from Mr Hayes to the chairman of the commission, Frank Daly, was published in full with the commission’s report today.
Mr Hayes said the manner which the low-tax policy was applied to the economy and informed the commission’s findings was “fundamentally flawed and is inhibiting economic growth, exacerbating social and economic inequality and inequitably distributing the tax burden”.
In the letter, he said that in his experience, the commission “took its task very seriously, went about its work in a conscientious manner and arrived at its conclusion with honesty and integrity”.
“In addition, I want to acknowledge the work ethic, professionalism and expertise in, challenging, varied and complex areas of taxation against impossible deadlines, displayed by yourself as chair and the secretariat in facilitating the commission discharge its mandate and deliver its report.”
Mr Hayes said that based on its terms of reference, the prevailing economic and social policy framework and a firm view on the most appropriate taxation structure for Ireland at this time, the commission had made some recommendations "that I cannot support and that I believe will undermine social cohesion and or economic growth".
He said that in "a number of areas" he believed the commission had "struck the wrong balance between fairness and efficiency in its recommendations".
Mr Hayes concluded his letter to the chairman by saying he had “severe reservations” on the commission’s report and was “respectfully” declining to sign it.
The commission had 16 members. Only Mr Hayes declined to sign it. The Irish Timesreported on Saturday that a number of commission members had, privately, spoken highly of Mr Hayes's contribution to the commission's deliberations over the course of its work.