This is a very important feature of this debate that is often missed. We have an increasingly steep and complex tax structure that leads to more time spent on administration and compliance, and that is the reason why we should be trying to have lower, flatter, fairer taxes: so we spend less time on administration and compliance. This 39 percent rate is going to raise very little revenue, but it will mean that, for a whole range of people, it's worth—for 6 percent of your income over a certain level—paying accountants more to avoid it. That creates a cat and mouse game between the Inland Revenue Department; the Finance and Expenditure Committee, which oversees tax lawmaking, which I used to sit on; the tax accountants; and the taxpayer. It's wasteful behaviour.