Sir, – In saying that the budget "failed to mitigate the increase in carbon tax for low-income families" as only 20 per cent receive a fuel allowance, Róisín Shortall is perhaps missing the entire point of such measures (Letters, October 15th). Where a tax simply aims to raise revenue, then it can logically be targeted at higher earners. This has long been the way in Ireland, of course, making it one of the most equal countries in the world as measured by our Gini coefficient of about 0.3
However, if the aim – as with a carbon tax – is to influence human behaviour, it would seem unlikely to work if the human in question doesn’t actually pay it. It is difficult to envisage how any amount of carbon tax levied on his wealthier neighbour will persuade a man to reduce his own polluting behaviour. – Yours, etc,
BRIAN O’BRIEN,
Kinsale,
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Co Cork.