00996pab a2200109 454500008003600000100002200036245004200058520072100100650001400821650003200835773001900867180718b xxu||||| |||| 00| 0 eng d aBuitleir, Donalde aLocal finance in Ireland - the option aIn this article the author outline briefly the evolution of the existing system of financing local authorities in Ireland. He further discusses local taxation in the context of national taxation and identify the options that are available in any reform of local finance. While the matter of local taxation was excluded from the terms of reference of the Barrington Committee on local government reform, this question was raised by a very large proportion of individuals and bodies who made submission to that committee. Reform of the system of financing local authorities is an essential component of overall reform if that reform is to mean anything. For this reason the author believes that it is important to look a Taxation aMunicipal Finance - Ireland aAdministration