Madam Speaker, one of the things we should consider in any tax reform package is not only prosperity and competitiveness, but also fairness and sustainability as part of any tax reform measure. When I talk about sustainability, I am not just talking about environmental sustainability. I am talking about health and community sustainability
The member refers to Japan. I did not hear the remarks by the Conservative minister for small business on Japan but I do not think he would want to emulate the fiscal situation Japan finds itself in at this time.
However, in terms of Scandinavian countries, Scandinavian countries have demonstrated a capacity to invest in innovative social policy but also in competitive corporate tax rates.
I think we can have competitive corporate tax rates, competitive tax rates on investment and on small business, which I would share that view with the hon. member based on his motion, and, at the same time, innovative health and social policy, particularly in measures like early learning and child care which so clearly improve competitiveness for an economy.