Frankly, on that front, I would not pretend to have any expertise. My instinctive reaction is that it may be very difficult to design something that works. My comment is to suggest that anything that encourages people to save more, to invest more, is a positive thing. Obviously allowing people to roll things over from one investment into another and defer tax along the way, in principle, sounds like a good idea. I don't know if that can be designed properly.
I think we've had more specific suggestions here today, and I'm open-minded to that. If I were trying to narrow it down, if I were trying to choose, my instinct would be to do something on the dividend side, on the refundability to pension plans, because that is doable. It is measurable. It's quite simple to do.
Capital gains treatment, as I say, in principle sounds like a good idea. If there's a model that can work, and can work cleanly, I'd say let's go for it. But I think it is a complex design issue, and I'm waiting to see whether people with more expertise than I have can come up with a design that actually works.