Fiona O'Malley (Progressive Democrats)

One cannot put a burden on people that stops them working. It is my political philosophy that one rewards enterprise and effort and does not burden people through over-taxation. A lower taxation economy has delivered results for all people.

Take the example of France. I know somebody from France who has come here to locate their business. It is a modest business employing four or five people but this country was chosen because it was easier to employ people here than in France. France is now going through huge change as a result of the inflexibility that is part of the working environment there. It is unsustainable. We should observe what is happening there.

This brings me to one of my hobby-horses, tax harmonisation in Europe. Tax harmonisation would be detrimental to Ireland. Much of Europe is seeking this harmonisation; only two or three countries, which are unfortunately smaller countries, are resisting. It would jeopardise Ireland's competitive edge. Ireland is on the periphery of Europe and we cannot forget that. Doing business from a peripheral island location is not the same as from mainland Europe. In addition, Ireland is small in size. I have complimented the Minister many times on his work in trying to stop harmonisation but I am frightened that it could be railroaded through. A certain momentum might start, so at every opportunity I raise this matter. It would sound the death knell of Ireland's economic success. We must realise that and prepare.

Another issue that should be raised is pensions. We had a good debate on this last week and a Green Paper has been produced. There was a great deal of information in the weekend's newspapers about the cost of various pensions. It is alarming, particularly with regard to public sector pensions. If we are to continue being able to employ people and to cater for them in their retirement, we must plan for it now. For that reason the debate we held last week, early in the consultation process, was welcome, and I look forward to seeing the final deliberations. It is a difficult task because we must provide for the future generation.

Everybody prefers to see the benefits of whatever policies they are implementing in the immediate future, so they can be rewarded at the next election for it. However, this issue will require a great deal of combined planning, not just on the part of politicians but also on the part of employers and trade unions. There must be recognition that a flexible environment is needed. We operate in a fluid economy so we must introduce a certain level of flexibility.

The Minister of State also spoke about the importance of education. Naturally, training and the continuation of training over a person's lifetime is important. It is also important that people be trained appropriately to their own needs. Not everybody is suited to the formal education system and we need to ensure everybody is provided with an education that will bring out the best in him or her. This also applies to older people who missed out on a formal education. The Government has been doing great work, especially by giving responsibilities in this area to Ministers of State.

It is important we develop a broad indigenous industrial base which will safeguard us against the flux of international markets in which corporations may find us attractive today but not tomorrow. However, flexibility is also important in an environment in which multinational corporations can just get up and go, so to speak. We must recognise this because, as the Minister of State said, the most important way of giving dignity to people is to allow them to work and provide for themselves.