English: Perhaps I can help the Cabinet Secretary by instructing my officials to do that, and sending him the results of their labours in due course. But I would like to draw the Cabinet Secretary's attention to the statement on page 56 of the Welsh tax policy report, which summarises the effects of the numerous studies that are mentioned in the footnotes, which says that 'These have tended to show taxpayers with higher incomes have larger responses to income tax changes. The main explanation for this is that higher income earners tend to be more active tax planners and are potentially more mobile than those on lower incomes.' So, we start from a position, I think, where the ground soil is fertile, and although I appreciate that the Basque Country may be different from the experience in Switzerland - you can't take one single survey as indicating, as a form of genius, behavioural effect across Europe, or in the United Kingdom, or in Wales - but, nevertheless, there is here I think advantage in looking at the possibilities, given the tax-varying powers that we've got are limited, but the room for manoeuvre that the Cabinet Secretary has in any budget is limited by the system of block grant from the Treasury et cetera. The amount of discretion that we've got depends, crucially, now upon whether the Welsh economy can grow faster than it has done in the last 20 or so years. And I would like to draw his attention to something else. The Wales Centre for Public Policy published a report called 'The Welsh Tax Base: Risks and Opportunities after Fiscal Devolution', and there's a table in there that shows that if we attracted only 1,600 higher rate taxpayers to Wales by a 5p additional tax rate cut, that would produce a £16 million benefit for the Welsh Government. If we attracted 10,000, then that would add £230 million to the Welsh Government's budget. So, these surely are risks that are worth looking at, with a view to taking them if you're convinced that these are going to be reflected in reality.
Welsh: Efallai y gallaf helpu Ysgrifennydd y Cabinet drwy ddweud wrth fy swyddogion wneud hynny, ac anfon canlyniadau eu gwaith ato maes o law. Ond hoffwn dynnu sylw Ysgrifennydd y Cabinet at y datganiad ar dudalen 56 o'r adroddiad ar bolisi treth Cymru, sy'n crynhoi effeithiau'r nifer o astudiaethau a grybwyllir yn y troednodiadau, ac sy'n dweud 'Roedd y rhain yn dueddol o ddangos bod trethdalwyr ar incwm uwch yn ymateb yn fwy i newidiadau i'r dreth incwm. Y prif esboniad dros hyn yw bod enillwyr incwm uwch yn dueddol o gynllunio'n fwy gweithgar ar sail trethi ac maent o bosibl yn fwy symudol na'r rheini sydd ar incwm is.' Felly, credaf ein bod yn dechrau o sefyllfa lle mae'r pridd yn ffrwythlon, ac er fy mod yn sylweddoli efallai fod Gwlad y Basg yn wahanol i'r profiad yn y Swistir - ni allwch gymryd bod un arolwg yn ddigon athrylithgar i allu dangos effaith ymddygiadol ledled Ewrop, neu yn y Deyrnas Unedig, neu yng Nghymru - ond serch hynny, credaf fod mantais i'w chael o edrych ar y posibiliadau, o gofio bod y pwerau amrywio trethi sydd gennym yn gyfyngedig, ond mae'r lle sydd gan Ysgrifennydd y Cabinet i symud mewn unrhyw gyllideb wedi'i gyfyngu gan system y grant bloc gan y Trysorlys ac ati. Mae faint o ddisgresiwn sydd gennym yn dibynnu bellach, yn allweddol, ar allu economi Cymru i dyfu'n gyflymach nag y gwnaeth dros yr 20 mlynedd diwethaf. A hoffwn dynnu ei sylw at rywbeth arall. Cyhoeddodd Canolfan Polisi Cyhoeddus Cymru adroddiad o'r enw 'Y Sylfaen Drethu Gymreig: Risgiau a Chyfleoedd ar ôl Datganoli Cyllidol', ac mae'n cynnwys tabl sy'n dangos, pe baem yn denu 1,600 yn unig o drethdalwyr ar y gyfradd uwch i Gymru drwy doriad ychwanegol o 5c i'r gyfradd dreth, y byddai hynny'n creu budd o £16 miliwn i Lywodraeth Cymru. Pe byddem yn denu 10,000, byddai hynny'n ychwanegu £230 miliwn i gyllideb Llywodraeth Cymru. Felly, yn sicr, mae'r rhain yn risgiau sy'n werth eu hystyried, gyda'r bwriad o'u cymryd os ydych yn argyhoeddedig y byddant yn cael eu gwireddu.