@article {Ability2012,
title = {Ability to Pay and Transparency Should be at Core of a Well-Designed Property Tax},
year = {2012},
url = {https://www.esri.ie/publications/ability-to-pay-and-transparency-should-be-at-core-of-a-well-designed-property-tax},
author = {Callan, T.},
journal = {The Irish Times, 4 May 2012},
}