asked the Minister for Finance if he will consider abolishing the present income-tax code and substituting a purchase-tax code therefor.

The Deputy's question raises issues of fiscal and economic policy of a far-reaching character which, I think, he will appreciate, could not appropriately be discussed by way of question and answer across the floor of the House. I may say, however, that, so far as I am aware, the change suggested by the Deputy has not been sufficiently justified, even in theory, to warrant detailed examination of its practicability.