Josepha Madigan (Dublin Rathdown, Fine Gael) | Oireachtas source

I thank Mr. Coffey. I have a few brief questions before I go to members. I will ask my questions and then allow him to answer. He said that the recent experience in Ireland has seen a damaging pattern of pro-cyclical spending. Will he tell the committee if there is an alternative to that, if it is a damaging pattern?

I refer to corporation tax. I note in a previous report the council mentioned the common consolidated corporate tax base, CCCTB, the fact it could be a threat to sustainability for budgetary planning and that we would lose about 50%. I would like to hear the views of the witnesses on that and whether it is something that will happen.

The pre-budget submission mentioned that other member states were able to relax the fiscal rules. Perhaps the witnesses would elaborate on whether Ireland will be in a position to do that at some point.

My last question relates to efficiency savings. The 2017 national reform programme has been established. Has it been helpful in examining the inefficiencies in specific programmes and policies?