Brian Cowen (Laois-Offaly, Fianna Fail)

As I stated in my reply, I am not in a position to indicate any likely publication date for those studies at this time. We must first receive and consider them. Tax strategy documents are not published until after the budget and Finance Bills have been considered. I am leaving such matters open and am not prepared to give a commitment on anything until I see the contents of the report. As Minister, I am entitled to prepare budgetary parameters and process and the deliberative process of Government retains that prerogative. However, whatever decisions and assistance which may emanate from the efforts, discussions and consultations undertaken in addition to what we are doing ourselves will inform my budgetary decisions which will be announced on budget day.

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