Dr. Keith Walsh:

I am fully aware of the paper to which the Deputy refers. It was prepared by Kate Levey and Seamus Coffey. We have calculated our effective rate of 9.8% based on the method recommended by them after they reviewed all of the different methodologies. We are not able to reproduce all of those different methodologies because they do not all use Revenue data. Some use data from the CSO and the Bureau of Economic Analysis. From Revenue's perspective, we are only in a position to calculate effective tax rates based on our own data.