Dr. Robert Kelly:

Does the Deputy want me to take the questions one at a time? I do not necessarily think it is for us to determine the trade-off between raising tax here or there - that really is a decision for the Government - but there are a number of potentials outlined by the commission on taxation, for example, whether that is thinking about wealth taxes versus income taxes, or consumption taxes and what is not included in them. There are many areas across a wide range that can be considered which would get to the point of broadening the tax base.