David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I am being very patient. I was one of those who campaigned against that referendum. It is very interesting that people who campaigned for it are now saying the fiscal rules are a "one size fits all" approach which needs to be changed. I welcome their conversion. In my view, which is possibly correct, it is possible that we have gone too far in the opposite direction and have put a straitjacket on ourselves. That is the point I am making. If I was to be political about it, and I do not want to be, I measured the policies of the Tea Party in the United States against the fiscal rules and found very little difference between them. And yet, that group would be seen as very economically conservative, even by the standards of the US.

I would like to comment on capital gains tax, which is discussed on page 11 of the briefing note Mr. Moran has provided to the committee. It says that the top ten in terms of capital gains tax, CGT-----