Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

There is a concept in politics and public administration which is generally summed up as the paralysis of analysis. We do not want to get into that situation. The Government must govern. We can look at things all of our lives.

In the context of the crisis in which we find ourselves, taking decisions is the important thing to do. We must also ensure that those decisions are valid and are supported by evidence.

There are a couple of points with which I would like to deal. First, neither the Government nor the Department of Finance dictates the ESRI's agenda. The ESRI is completely independent in the context of what it decides to research or not to research. If it wants to take up Deputy Pearse Doherty's proposal and carry out an analysis of the budget or any part thereof, it is quite free to do so. The Deputy will recall that one of the terms of reference of the Irish Fiscal Advisory Council is to review the impact of the budget. It did so in respect of the previous budget and will do so again on this occasion. Representatives from the council can be called to appear before this or the Committee of Public Accounts. Members would then be in a position to debate with them their attitude to the impact of the budget. The Department of Finance, through me, replies to the assessments of the Irish Fiscal Advisory Council. We engaged in some debate about that matter on a previous occasion and I submitted to the Deputy that we would reply in greater length to future reports.

While what they do in Northern Ireland is admirable in many respects, I would suggest that - in light of the history of that jurisdiction - it is driven more by the need to ensure equality of esteem between the different communities. It is very important to carry out equality-proofing, particularly if one of the origins of the problems in Northern Ireland relates to the fact that one community was not treated equally. The nature of the Administration in Northern Ireland means that it is vital the measures implemented there in respect of matters of policy - fiscal and otherwise - are seen to be even-handed.

I do not believe there is a great deal of difference, in principle, between us. Cost benefit analysis can play a very important part. It should not, however, be applied to everything, particularly in instances where we do not deem it necessary. If the cost in terms of time and resources is totally disproportionate to the yield from the analysis, then we do not do it. The Government has carried out more economic impact assessments in respect of tax proposals than any other. We carried out such assessments in respect of legacy property reliefs, film relief and the new reduced VAT rate. We are now reviewing research and development and we recently published an assessment on the SME sector. In addition, the documentation which accompanies the budget every year includes tables in respect of the measures contained in the latter and provides examples of their impact on families. The Deputy stated that this matter relates to people. The documentation to which I refer contains what used to be referred to as "Mary and Sean" tables before more fashionable names became the norm and these provide examples of what will be the impact of particular measures on people who are single, who are married, who are married but do not have children-----