The OECD is a supporter of market instruments, including user charges, to help generate higher efficiency and better delivery of publicly funded services. The report points out that Ireland is unique among OECD countries in not charging domestic consumers for water services. It highlights the heavy subsidisation of third level education in Ireland, a topic which has been the subject of much intense debate in recent weeks. It also suggests that serious consideration be given to raising local revenues by reintroducing a local property tax on residential housing. The OECD's views on the introduction of water charges, for example, are based on its view of best practice around the world. It is interesting that it echoes, in some respects, the views of the independent Estimates review committee – or the "three wise men"– which made its report last October.