This was an argument in favour of an approach based predominantly on tax incentives and, if a new tax were created, this would provide justification for the tax neutrality approach leading to the abolition, or reduction of, other taxes.
Ceci milite pour une approche privilégiant les incitations fiscales et, en cas de création d'un nouvel impôt, cela justifie l'optique de la neutralité fiscale conduisant à la suppression ou à la baisse d'autres impôts.