What we know about tax is that it usually disincentivises things. It disincentivises things like, I don't know—taxes on cigarettes and alcohol are there so people smoke and drink less. Well, taxes on—we had a debate this afternoon on rebates for electric vehicles and taxes on internal combustion engine vehicles. Why? Because the Government wants people to buy fewer of them. We have taxes on—well, they may call it something else, but capital gains on houses. Why? Because the Government doesn't want well-off people to buy lots of houses; they want to equally distribute that through. So if we know that taxes disincentivise certain behaviours, why are they then neutral on the fact that increasing income taxes disincentivises the earning of income? Because it does. Now, the Government may well say, "Oh well, it's only 33 percent to 39 percent and it's only on income over $180,000.", but it will have a number of negative effects, not the least of which is tax planning will come back into this country—tax planning that was eliminated by the previous Government, the National Government, that lined up the top rates of trust income and personal income tax, effectively making redundant all of the trust arrangements that Mr Parker's legal colleagues in Dunedin were setting up under a previous Labour Government. They will come back when this is given effect to.