Mr. Brian Brennan:

I will go back to the Chairperson's previous question. I think everyone agrees that, with an ageing demographic and because of climate change etc., we need to broaden the tax base and increase the tax revenues. Obviously, the commission's recommendations deal with many of those issues. It is important to focus on the economic impact of any new tax policy changes to see if it they are positive or negative over the long term. It is also important for us to consider if there are any tax incentives we can introduce as a policy measure to seek to generate further economic activity and additional tax receipts for the Exchequer. That would be an important consideration as part of the overall consideration of the recommendations.