KEN GRIFFIN's piece in last Sunday's paper (Business) dealt with the importance of our corporate tax rate for the success of the Irish economy, and how it is being attacked in many quarters of the EU system. However, the pundits are missing one very important technical point in the debate. I have adverted to this many times during discussions at the National Forum for Europe, but the media takes no notice.

The word 'harmonisation' trips off the lips of those who are preoccupied with the other weasel word 'integration'.

Shallow economic analysis!

The point they are all missing is that this country, in joining the Euro structure, gave up one of the main levers normally used by governments in managing the economy - the power to manipulate the interest rate. Another determining lever is a country's tax regime. The tax rate and the interest rate are basic economic variables.

We decided, unlike the UK, Denmark and Sweden, to become part of the real common market with a common currency; we adopted the Euro. The interest rate is struck in Frankfurt. That was the deal. Having sacrificed one major instrument of economic management as part of the deal, we would be mad to sacrifice our control over tax rates.

We are not going to give up our right to determine our tax policy. Any first-year economics student knows these economic principles. This matter has nothing to do with fairness. It is fundamental economic theory.

Our largest trading partner the UK did not join the Euro;

they are in a position to play around with their own interest rate to suit themselves, while having access to the moves of the Euro sector. When the Brits decide with the Scandinavians to join the Euro as true common market members, then and only then should we consider 'harmonisation'.

Professor Noel Mulcahy, Killaloe, Co Clare.

Carter's war against ill-health in Africa

RECENTLY, the former US president Jimmy Carter visited several states in subSahara Africa. Over two decades, he has campaigned against dreadful diseases afflicting Africans, ie, worm disease, river blindness, malaria, etc. Last year, the Carter Centre gave medication to 10 million voiceless sufferers.

As US president, Carter championed universal human rights. His vision of such rights ranges beyond the narrow confines of political and civil rights to encompass freedom from disease and death.

The distinguished American has led the war against the real enemy of humanity, ie, the brutal tyranny of ill-health inflicted upon the impoverished and invisible. He is indeed a worthy servant of suffering humanity.

J A Barnwell, St Patrick's Road, Dublin 9.

Appalling lack of child-safety laws

THIS is my first time to put pen to paper to any newspaper, but I can hold my tongue/pen no longer. How much more incompetence are we to witness from this government?

Following the news that a child has been solicited and abused by men in high office in our country, I am appalled at the reaction of the legislators. I watched Prime Time on 1 March and listened, with disbelief, to the contribution from the Fianna F�il chairman of the Oireachtas Committee on Child Protection. If his name eludes me, it is because his message and his body language was so dismissive of the gravity of this huge blunder by our government of which he is a member. On hearing his message that "soliciting children is only a minor offence, while actual abuse is of course a crime, " I was speechless!

Grooming of children is an integral part of the sex offender's offending cycle.

Once someone is at the stage of actively grooming a child, they are one step away from offending, therefore the act of grooming is one that must be regarded as a criminal offence.

In this day and age, how many more children are going to be offended against before the government ensures that there is adequate protection in the law to prevent sex offences against children occurring.

It is difficult enough for the garda� to catch people in the act of grooming and therefore they need to have an effective legislative framework to ensure that they can prevent the abuse occurring and prevent children being victimised and preyed upon in this way.

If anything, this case has highlighted the ignorance and arrogance of this government, and Minister McDowell in particular. The reactive approach of this government has created a very dangerous situation for the children of this state. I have no confidence in this government and believe that the consequences of their inaction and poor legislation will be felt for some time to come and I can only pray that the children will not suffer because of their incompetence.

I have just now heard our minister for justice being interviewed on Morning Ireland, waffling on about the inadvisability of rushing through emergency legislation;

it must be thought through, etc. This situation would not have arisen had his department followed through on the legislation rushed through last summer. Again he sounded dismissive of concerns for the safety of children, in his response to the interviewer, saying "the District Court can deal with most of these offences".

Isn't it bad enough that once sex offenders are convicted, they can sit in prison without having to undergo treatment and with no risk-assessment taking place before they are released back into the community? They serve their sentence and are released back into the community on limited supervision and are free to start all over again. If a perpetrator is high-profile, he will have more difficulty in going back to his community of origin but will still be a risk to the community. Yes, the reconviction rate is low, but the rate of treatment is nonexistent. There are no incentives for sex offenders to undergo treatment and this needs to be addressed.

Prevention must be the key to all legislation in this area and the shotgun approach has now been shown to create more chaos and to offer even less protection than the previous outdated legislation did.

All of this on the day a highprofile convicted sex abuser is released, having completed his sentence, but having chosen to avail of the opportunity in prison to develop guitar and artistic skills, rather than partake in appropriate counselling, which may have instilled some insight into his deviant behaviour.

Helena Kirkpatrick, Laurence Avenue, Maynooth, Co Kildare.

Tasteless caption disrespects homeless

CONSTANTIN GURDGIEV highlights the recent Eurobarometer poll's findings to make a strong case to suggest that Irish people have a highly satisfied perception of the quality of life in this country. Withstanding arguments which can be made about the difference between perceptions and reality, he makes a very strong case to suggest that we are, in the main, a happy lot.

Positive perceptions do not however make life any easier for those who continue to genuinely suffer in our vast budget-surplus society, mental-health patients and the homeless being two prime, shameful examples. While this is not mentioned (perhaps forgivably in the happy-golucky context of the article), the decision to have a caption suggesting 'Ireland doing fine, thank you' accompanied by a photo of a homeless man with the sub-caption 'Homeless, schomeless' is downright dismissive and disrespectful towards homeless people who continue to struggle in an Ireland doing fine, thank you.

Philip O'Callaghan, 14 Northbrook Walk, Ranelagh, Dublin 6.

Ruby positive about horse's hopes

IN AN Ireland driven crazy with money and greed, our sports stars stand for the best of ourselves. Most pre-Cheltenham racing publications have experts falling over themselves to nominate their Bismarck, ie, a horse which will flop at the Cheltenham festival.

So it was great to read the comments of your esteemed columnist Ruby Walsh (Sport, 4 March): "I don't like being asked for a Bismarck and if I am, I won't give one. Cheltenham is a celebration of winning and of excellence."

In a world full of pessimists who pollute our thoughts with negative energy, it's great to read these positive comments from a true sports star.

Jim Cahill, Bayview, Rosslare Harbour, Co Wexford.