Eamon Ryan (Dublin Bay South, Green Party) | Oireachtas source

Can measures be targeted? If the capital tax rules are reduced in line with what the witnesses are suggesting and I buy shares in IBM that subsequently increase in value, I will pay a lower capital gains tax on them. Similar to Deputy Broughan's point, could there not be targeted measures for Irish exporting companies in terms of funding and so on? It would be a more specific model. I would be concerned about a general across-the-board cut in capital tax at a time when my income tax is 52% and my capital tax is 25% in a world where capital holds all of the power. While I understand the institute's intention, I am concerned about the means.