I think I said that it's part of our analytical framework. We have a kind of template that we use when we look at any tax measure, and part of that is looking at spending alternatives, alternative delivery mechanisms. I think there are exceptions where we don't get much further than looking at it and saying, well, there isn't an exception. If it's a measure that really goes to the measurement, for example, of employment income, you're trying to get at what's the person's real employment income. You're recognizing tradesmen's tools, for example, what they're required spend on those, and it's not really practical to envisage a spending alternative for that at the federal level. So we probably don't go to great lengths to analyze it, but we certainly kind of consider it. It's a question we ask in every case.
On May 25th, 2015. See this statement in context.