Neasa Hourigan (Dublin Central, Green Party)
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I thank the witnesses for holding on for that suspension. We do not have a huge amount of time left, I am afraid. Deputy Canney is probably on his way back from the Chamber so if it okay, I might ask a few questions of my own. One of the things that came up in the chapters we are dealing with today was capital acquisitions tax. In our session last week we talked a great deal about windfall taxes as a concept. There is a lot of discussion at the moment in public discourse on windfall taxes as they relate to things like energy. We have had a long-standing discussion in this country about rezoning and windfall taxes. I would be interested in the witnesses' views on the capital acquisitions tax piece. What do they think the report got right there? Where do they think Ireland sits in regards to that? The main thrust of the report in general is that Ireland needs to broaden its tax base. I would be very interested in the OECD's view on that in particular.