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

We do many surveys and reviews but that would put too narrow a focus on why one reduces personal taxes. We do not reduce personal taxes purely so more women will go back to work. We can see it would be a consequence of the reduction and that not to do it would be an obstacle to entry into the labour force. However, there is a generality of the workforce and it simply needs a reduction in personal taxes. It is a very strong motivation for doing it.