I assume the Deputy is referring to the ICTU autumn 2004 publication entitled Tax Cuts Did Not Create The Celtic Tiger. I am aware of the document. I do not go along with its basic premise that a low tax regime is not in the interest of the country. I gave my detailed views on the issues involved in my address to the Seanad on 10 November 2004. I cited in detail the considerable achievements of the Government in improving the equity of the tax system for all income earners, in particular the lower paid since 1997 and the role of our low tax regime in achieving the unprecedented economic growth and increases in employment in recent years.