Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

In relation to various methods, I note that everyone uses the initial revenue foregone method. I will ask a question I put to the Parliamentary Budget Office, PBO, before the witnesses came in. The second method in the PBO paper was the revenue forgone method, which looks at behavioural analysis. There is a difficulty around trying to cost that. The PBO said that other countries look at individual tax expenditures and it could carry out a detailed analysis for an individual tax expenditure. Do we do that for any individual tax expenditures or do we evaluate only the initial revenue forgone? Do we not carry out any further detailed analysis on particular expenditures?