Professor Niamh Moloney:

If I may, I will invite my colleague, Ms Vaughan, to go through some of the relevant points. The framework we had around our examination of PRSI was that the personal income tax base was generally progressive and raising a great deal of tax, and we recommended that it not be eroded any further. We felt that there was capacity for PRSI to be expanded, particularly given the sustainability challenges the Social Insurance Fund would be facing. We examined distortions and inequities. For example, we went through the earlier point about employers, employees and how that works. I will turn to my colleague, who may have some additional comments to make.