There are certainly two approaches you can have to this. If you want broad-based tax relief, it would be through the statutory tax rate system: let's reduce taxes. If you want to target low-income households specifically, the better way to do it is through regular, targeted payments, and the best design we have of those kinds of payments is the CCTB. That is at least clawed back for high-income households, is well targeted to low-income households, and gives them money every month to be able to support their expenditures.
On November 17th, 2014. See this statement in context.