This paper owes its inception to a problem
which the Taoiseach (Prime Minister), Mr. Se~n
F. Lemass, T.D., at the Opening Ceremony on
6 June, 196I, asked the Institute to examine, in the
following terms:--
"The Minister for Finance has already raised
the questions whether the present system is
adequate or appropriate to deal with the increasing
activities of local bodies or whether a more
rational or more effective system could be devised.
There is a situation developing in local authority
operations, and their financing, which requires
consideration. Investigations, under the auspices
of the Institute, of certain aspects, including the
economic aspects, of the incidence of local taxation
covering such matters as the effect of the
local rate charge on enterprise and development,
and the possibilities of providing Local Authorities
with new sources of income, will provide some
basic material which will be invaluable in the
review of local finance which the Minister for
Local Government intends to undertake"