I think I'd respond by saying that when we analyze particular tax measures—and you referred to one and our work on flow-through shares and the mineral exploration tax credit—we apply a whole range of considerations.
Firstly, what's the policy objective of the measure? What's the policy gap in that case? The objective of the measures overall, stated broadly, is to encourage investment in the junior mining sector. So we look at that policy objective there. We look at the efficiency of the measure—its effectiveness in achieving its objective. We look at both the horizontal and vertical equity issues and how those apply. We look at the complexity, simplicity, and so on. So we apply a whole range of those. They are all important in looking at individual tax measures.
I think the second part of your question went to the overall distribution of the tax system, and I guess the equity considerations are important there when you're looking at particular measures.