Dr. Tom McDonnell:

I agree with Deputy Farrell that the Department of Finance and the Revenue Commissioners should do this work. It is confusing as to why they have not agreed a definition so far. Obviously, people have their hobby horses and preferred definitions. Perhaps that is where the issue is but surely some high-level group could easily reconcile any issues, at least provide a range or compare and contrast. Certainly the list of tax expenditures between the Department of Finance and the Revenue Commissioners should be reconciled. Seated on my right is Dr. Collins. He chaired the subgroup on this issue in 2008 and 2009. He has written extensively on the issue and is perhaps better placed to give a more comprehensive reply.