Dr. Kieran McQuinn:

There is no doubt there are anomalies within the tax system. People could make the point that the average income earner goes on to the higher rate of tax at a relatively low income level in this country compared to other OECD countries. That has been well established. You could look to address that but what we would suggest is that if you are reducing the taxation burden in that instance, you should increase it somewhere else to offset it so that the overall package would be neutral from a taxation point of view.