Mr. Ed Hearne:

Some work has been done over the years looking at how tax incentives support various types of activity. One possible step in the direction Deputy Boyd Barrett is talking about was work that was done last year around budget time. It was similar to the green budgeting side of things, which we have in expenditure terms here. It looked at the climate impact and the balance of various measures in budget 2022. It is certainly possible and some elements of our framework here have been looked at through the lens of taxation.