Mr. Matt McGann:

I will take that question. The Deputy is probably aware we have been banging on about corporation tax receipts and the dangers of allowing windfall receipts to enter the expenditure base. One of the lessons of the financial crisis is that we can speak about it but that we need to try to put some numbers to it because we had the issue with the property taxes before the financial crisis and we all saw the unhappy end we had with that. We published a paper in September; I am not sure if they Deputy has seen it?