With your permission, a Cheann Comhairle, I propose to take Questions Nos. 9 and 10 together.
My attention has been drawn to the paper referred to by Deputy Desmond. I should point out, however, that the statement in the paper referred to by the Deputy is based on an analysis of estate duty statistics which, the author admits, relates only to a small sample of the total population. In addition, the author indicates that there are a number of further limitations in any approach based on such statistics. Accordingly, the conclusions reached in the paper, while a useful contribution to studies in this field, must be approached with caution.
The redistribution of wealth—and income—in the community is an important function of the taxation system as a whole, and the question of how that function might best be achieved is subject to continuing review. I do not propose to establish a committee, as suggested by Deputy O'Connell, to deal with the matter.