Mr. Chair, I too am familiar with a number of the studies that attempt to associate the level of taxation with the level of non-compliance. I think one thing that is useful for committee members to acknowledge, though, or to understand, is that a change in the tax rate doesn't immediately lead to a change in compliance behaviour, because people who choose to not comply for whatever reason are not going to be immediately motivated by a reduction in taxes. It's a culture of non-compliance, and we have to be constantly vigilant to address it.
On June 12th, 2006. See this statement in context.