John Deasy (Waterford, Fine Gael)
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Question 82: To ask the Minister for Finance if he has received 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; and if he will make a statement on the matter. [12495/06]

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 last year. I understand that the equivalent report in regard to 2002 is near completion. This will be published by my Department in due course, as in the past.