Edward Timmins (Wicklow, Fine Gael) | Oireachtas source

I have two points. Dr. von Haldenwang asked a very reasonable question and made the point that governments always reply by stating there will be benefits down the road from these tax expenditure measures. The answer is, as far as I am aware, that the benefits are not measured. I am at one with him in saying we absolutely need to do work on getting the cost-benefit analysis of what the benefits that accrue down the road are. Is any work being done to measure those benefits, for example? Some of them are very hard to measure, such as the R and D tax credit. The pension income coming down the tracks could certainly be estimated. Is any work being done on that? I will then make a second point.