As for my attitude to indirect taxation I am sure Senator McDowell has noticed over the years in my time as Minister for Finance and as Opposition Spokesperson on finance that I believe in low direct tax rates. Other colleagues, and those in other parties, refer to it as lower taxation but I have always referred to lower direct taxation, be it business, personal, capital, or whatever. I am sure Senator McDowell has noted that in all my utterances both here and in the Dáil during his considerable tenure as a Deputy. I allow him to draw his own conclusions.