Professor Philipps, in your presentation you talked about the impacts of tax expenditures. I did some study on tax expenditures around 1994-95. I don't support them. I don't think that's a way to deliver any social program.
I wonder if, in your work, you have done any amount of analysis on tax expenditures with respect to the ones that are intended to deliver social programs and if that material would be available for us to see the impact. I don't think there has been one done by the government that I'm aware of.