Dr. Donal Donovan:

The answer from my perspective is that it would involve a debate about issues which might be relatively clearcut, from the Deputy's point of view, but would not be clearcut in a broader sense. People might argue that such an approach would unfairly penalise corporation incentives, affect Ireland's image as a place with a certain degree of taxation, penalise work or unfairly hit the rich. Those are not my points of view. I am just saying that is what people could immediately say. I stress the point that we do not want to get into this area because it is very sensitive politically. That is why we do not do it.