There are more than just tax considerations in the situation you're talking about. If the government decided, for instance, to provide support to a particular sector, the first question would be how best to provide that support. In the recent past, the way we've approached the tax system is to make it as neutral as possible. That's the most efficient way to run the tax system and it results in the most productive and competitive conditions.
On October 17th, 2006. See this statement in context.