JS Talbot's letter supporting the Liberal Democrats and their Axe The Tax campaign fails to consider the complexities of this important debate (June 15).

The writer calls for a serious debate but then goes on to call for a local income tax, which is not the only option.

While criticising the current council tax as a quick-fix solution to replace the poll tax, JS Talbot does exactly the same by following the knee-jerk and opportunist reaction of the Liberal Democrats.

There are several alternatives to the council tax system that should be explored.

To simply shape the debate as a straightforward choice between the council tax and a local income tax is wrong.

The most important thing is to make sure any changes to the local government financing see local government having a broader tax base - a local income tax may not automatically provide this - while also ensuring democratic legitimacy.

Debates about the reform of local government finance need to look at the long-term benefits before short-term political gain.

Rory Palmer,

Fossgate,

York.

Updated: 09:32 Thursday, June 17, 2004