There are a lot of elements to that. One, I think it's important to recognize that tax incentives are almost irrelevant from a start-up and entrepreneurial point of view. For tax breaks you have to have money, spend money, and survive for 18 months; then you get a cheque. Much of the best kind of training you can have is on the job in the studio working on stuff.
I think to a certain extent the more we can do to support start-ups and entrepreneurship, the better, because that's where a lot of the talent will have their first chance coming out of school. In some sense the big studios like Ubisoft don't necessarily want complete rookies, and to the extent that they can learn and grow on their own, then you get the advantage of some fluidity of talent.
I would look at not necessarily thinking of the tax break as the thing we need to optimize, but more diversifying the types of programs and things you do to intervene in the industry to kind of balance out, not only tax incentives but also prototype funding and early-stage investment, etc.