Thank you, Chair.
Welcome to all the witnesses. We have a time allocation motion which the government has brought in, and we have to leave shortly. I apologize that there isn't time to ask as many questions as I'd like to ask.
First, Professor Lahey, I've long admired your work. As a former law professor myself, your scholarship on the fiscal impact on women especially is extraordinary.
I would like to ask you to elaborate on two of your recommendations. Your second recommendation talks about eliminating the joint personal income tax system. You mentioned that it would save $4 billion a year to do so. You indicate that there would be a number of other benefits.
I wonder if you could elaborate a little more on that recommendation.