Dr. Ronan Lyons:

I remember reading comments from the Minister for Finance the day after the 95% suggestion much earlier in the year. He cited three countries, which included the UK and Canada. I spoke to somebody from the UK, Canada and the third country - it must have been Finland - and they all queried why their countries were being used as a good example. I am not saying I am an expert on any of those countries but if we are drawing insights from other countries, we must understand how those systems evolved and the impact and current feeling towards those systems rather than just assuming somewhere else has it right. Are they perceived as fair?

Most places believe they do not have it fully right. Some places are better than others.