Dr. Claire Keane:

Certainly, that is true about the simplification of the entire tax system. Sometimes, one looks at the rules of what incurs one rate versus another. The more complicated a system, the more difficult it is for people to understand and the more it incentivises people to try to get around different rules. If we maintain a certain tax rate, how are we going to spend that money elsewhere? That is where I am glad that I am not a policymaker but just a researcher on it because if one does not tax in one area, then one has to make it up elsewhere.