Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

They may well be. It is a matter for them. All they do is evaluate the pros and cons of different things we must do and evaluate. What I would say with regard to the point made by Deputy Doherty is that I fundamentally do not believe that it is the place of the Finance Bill to require me to produce reports. On the other hand, because of Standing Orders, it is pretty much the only kind of amendment the Deputy can put down. If he was to agree to withdraw his amendment, I will ask for a report that would look at the pros and cons of this and what is international practice. The Deputy will be aware of the other reports on this that have been done that say it is not worth doing and that there is a really big deadweight cost.