Time to stop unfair tax on self-employed

I am pleased Fine Gael’s Sean Kelly recognises (Irish Examiner, December 30) the need to ensure Irish entrepreneurs are not hamstrung in driving growth and creating jobs.

It’s noteworthy, however, that Ireland has the fourth-highest income tax rate in Europe, and there is an anomaly in the USC rate in which employees pay a maximum rate of 8% on their employment income, whereas self-employed individuals pay up to 11% on comparable incomes.

Having self-employed individuals bear not only the risks of job creation but also higher tax rates is inequitable and anti-entrepreneurial.