Well, as I mentioned briefly, there's a critique of the child tax benefit. The critique is that, again, there's this group with sort of low incomes who are not actually getting quite as much as they should, and so there's this little group that's almost excluded. But I think the point there is for you to think, from a policy perspective, that way back we had the family allowances and that the child tax credit is essentially a form of family allowance.
The family allowance was delivered without using the tax system. It was a cheque that was mailed to every mother with kids. We have now put it into the tax system, which brings with it a whole bunch of other tax rules that are implicated in the child tax credit. For example, income levels for the child tax credit depend upon other tax rules that will affect how you determine the amount of income and so on; so it's much more complicated.
I'm not arguing that we should go back to the family allowance--again, that's for the politicians--but that way you can compare the benefit of a direct subsidy delivered specifically to a group of people by way of a grant as opposed to a measure embedded in the tax system with all the complexities that flow from other rules that impinge upon it.