In February 2011, Abbott criticised the Gillard government's handling of health reform and proposal for a 50–50 public hospitals funding arrangement with the states and territories, describing the revised Labor Party proposal as "the biggest surrender since Singapore". Although Abbott had previously stated that he considered a carbon tax the best way to set a price on carbon, he opposed Prime Minister Gillard's February 2011 announcement of a proposal for the introduction of a "carbon tax", and called on her to take the issue to an election. Abbott said that Gillard had lied to the electorate over the issue because Gillard and her Treasurer Wayne Swan had ruled out the introduction of a carbon tax in the lead up to the 2010 election.