Running to just over 500 pages, the Commission's report takes a systematic look at all aspects of the Irish Taxation System. The Commission's main concern seems to be stability – that exchequer receipts be shielded as much as possible from volatility in any particular sector of the economy. It also has a lot to say about consistency, ease of administration and the reduction of the compliance burden. Of course, the Report, for now, contains recommendations. They are not items in the Budget Statement, nor on a list of Finance Bill provisions. None of the proposals are guaranteed to become law. However if it transpires that few if any of the proposals find their way onto the statute books, that could be a great pity. There are many useful suggestions to improve Ireland as a location for Foreign Direct Investment, to reward entrepreneurship, and stimulate economic development. Inevitably the focus is on the higher profile and more difficult revenue raising measures – a property tax, the taxation of child benefit and carbon taxes the most prominent among these. The Commission has steered away from recommendations on rates and amounts. Where proposals are adopted, they will be the decision of Government.