Other countries have the same problem and they have tried to tackle it. In Britain, the Chancellor, Gordon Brown, has spent much of the past five years trying to tackle it, with mixed success. He has had some success and some failures. There is no question that a great deal of refinement is needed. Other countries such as New Zealand, in a radical way, and some of our European neighbours, in a more conservative manner, have tried to do the same. However, Ireland has not yet taken the first step.