David Cullinane (Waterford, Sinn Fein)
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I welcome the witnesses. I welcome the opportunity to have a discussion on this issue and I thank the Chairman for facilitating it. I will start with the ESRI, which has done some analysis on carbon tax increases. Deputy Connolly spoke about the fact that carbon taxes are regressive. If carbon tax is regressive as a starting point, then as I understand it, the ESRI is arguing that either welfare transfers or a tax and dividend model might mitigate the regressive nature of the carbon tax. Is that correct?