I'll make two comments.
First, I agree with Don, and I think the overwhelming issue here is the concept that the family--the household--is the spending unit, and the taxes should be based on that. That's why I and a lot of other economists are in favour of income splitting.
This notion that there could be some side impact on labour force participation makes me very frustrated. It leads me to believe that some people here might not favour income splitting because of this side effect. But as far as I can see, no party here is going to tackle the employment insurance system.
If you want to do something, if you're really concerned about labour force participation, then there are 300,000 people in Quebec and eastward, under the age of 45, who are unemployed today. By our forecast and most other people's forecasts, there will be 300,000 people in Quebec and eastward unemployed in 2010. Many of those people will be the same people. Most of those people could get jobs in Alberta and B.C., and the federal government does not really focus on this question of moving people to where the jobs are. They're spending a lot of money on unemployment insurance, but there is not a high priority on moving people from one province to the other to go where the jobs are.
As a matter of fact, as you know, the unemployment insurance system now is perverse, in that sense. Qualifying for unemployment is easier if you're sitting in an area of relatively high unemployment. It should be the reverse. There you go. If you're worried about incentives for labour force participation, it's sitting out there for you to take action on.