Last week we wrote that tax breaks remain the main Irish policy tool: they are easy to implement; without having to worry about evidence, they can intuitively seem wise and in accord with the conventional wisdom, and they are always welcomed by vested interests. The palliative for the Dublin housing crisis are more tax incentives not tackling a system that makes development land scare in a country with the lowest density in the EU, and in recent times there has been a chorus of calls for more tax breaks for innovation and entrepreneurship.