SMU Assistant Professor of Law and NMP Eugene Tan gave his views on the Productivity and Innovation Credit (PIC) scheme in Parliament. He said: "Under the PIC scheme, a gamut of IT and automation equipment qualify for enhanced deduction or allowances. The list includes what many would regard as basic or essential equipment in today's workplaces, such as computers, mobile phones, PDAs. Isn't this a simplistic understanding of productivity or are we promoting simplistic understanding of productivity? Equipment does not change behaviour; it is practice and mindset and leadership that changes behaviour."