HOW sad that Stuart Chapman (March 18) subscribes to the common view that tax is unjust and unfair.

The willingness of a society to pay tax is the sign of its civilisation and sense of solidarity.

Taxation pays for all those common goods that make public life decent and ordered -- defence, health, transport, education and social benefits are all paid for by taxation.,

Mr Chapman advocates a system where private enterprise provides our social infrastructure.

Does he seriously suggest that private enterprise would provide all the services all the people need?

Private enterprise has its part to play, but it plays its part for profit. Where is the profit in the provision of services for the poor and disadvantaged?

The best social and physical infrastructures in the world are found in the Scandinavian countries, where taxation rates are higher than ours. The USA, which depends far more on private enterprise, has a far inferior social environment.

I think the British people instinctively realise the Scandinavian model is the one to aspire to, which is surely why, to use Mr Chapman's words, they "continue to cough up".

Long may they do so for the good of the whole community.

Kevin McKeon

Makinson Avenue

Horwich