I haven't seen the actual study, so it's hard for me to comment on it. What I would say is that yes, I do agree that commodity taxes generally fall on low-income people. There are various ways of dealing with that. One is cutting the tax. One is increasing the actual GST credit that goes to low-income people.
Also, reducing the GST may be one way of helping to facilitate harmonization with the provinces on the GST, which would be a very important fiscal step going forward in terms of simplifying our system.