Gerald Nash (Louth, Labour) | Oireachtas source

To do that, I think Dr. Kelly, as an economist, will agree with the recommendations or overarching guiding principle of the report of the Commission on Tax and Welfare. It stated that to have a more sustainable tax base, which we would need to allow us to have the resources required to do the things I think we all agree we want to do, we would need to broaden the tax base rather than narrow it. Dr. Kelly will agree that doing this is a challenge for society. I do not expect Dr. Kelly to comment on this point, but in my view we are running the risk of further narrowing the tax base.