Professor Frank Barry:

That is my feeling. I referred earlier to the incredible stability of our corporation tax regime over 60 years. It has really only been changed twice or three times. That is incredible stability. If we start tinkering with it in response to short-term considerations, we will lost the benefit of that stability. It is very difficult to isolate precisely how important is the stability of the regime. My guess is, however, that it is pretty important. Again, it is uncertain but there are benefits to retaining the stability of the regime.