Olivia Mitchell (Dublin South, Fine Gael)
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Question 130: To ask the Minister for Finance if he has received any fresh analysis of the tax relief availed of by top earners as revealed by the revenue study of the 400 highest earners; and if he will indicate the findings. [26691/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners' study, Effective tax rates of the Top 400 earners: Report for the Tax Year 2001, was published by my Department in March of this year. I am informed by the Revenue Commissioners that a study of the effective tax rates of the top 400 earners in 2002 is close to completion and will be published in the normal course.