ONE of the most important things a government should do is ''balance the books'', which many have failed to do.

We need a just economy, fair to people's needs, not just one based on greed, selfishness or corruption.

Back in 1894, people who owned large estates were forced to pay estate duty.

They complained rigorously because they had to sell their works of art to pay this duty, now known as Inheritance Tax.

In 1998, 15,643 estates paid a total of £1.6 billion in Inheritance Tax. By 2002, that is set to rise to 23,000 estates, bringing a ''cool'' £2.3 billion to the Exchequer. Maybe then our hospitals and schools could be allowed more funds.

Indirect taxation hits the poor hardest. We would adjust the level of benefits and citizens' income to ensure all households could afford basic necessities such as heating, which will attract relatively high eco-taxes.

Eco-tax will replace VAT. This would be levied on all products according to their health and environmental impacts. Eco-taxes on fossil fuels would be directly proportional to their carbon content.

Eco-taxes would be beneficial when companies that pollute our environment would have to pay to rectify that damage.

The Green Party wants a tax system that is fair, putting people and our planet first, before huge profits at the expense of health and quality of life.

Recycling programmes should be encouraged to enhance all our lives and make our planet a cleaner place to live.