I'll be pleased to.
I want to begin by responding to something that Mr. Paillé said. I don't want to leave the impression that scholarship has nothing to do with the problems of real people in the real world. I grew up on a farm in eastern Ontario. I dropped out of high school in grade 12 and I was on the wrong side of the tracks for a long time.
That is not an excuse to shut down or protect the Canadian economy. It means we have to come up with adjustment policies, like the workers collective and the ILO are talking about, to deal with people who don't have the skills for the new economy.
To deal with your question directly, there is a large body of research by distinguished scholars across the United States, Canada, and Europe. One of the leading scholars is Dr. Devereux at Oxford University, the Saïd Business School. He's the director of tax policy studies, and he's published extensively for the OECD. Another node of scholarship is the Federal Reserve Bank, which is the central bank of the United States, the counterpart of the Bank of Canada. There is also the Kansas City branch of the Federal Reserve—each branch has its own economist on the payroll doing all kinds of wonderful research that is available free of charge. They have done a lot of research on the so-called incidence of corporate taxation—who pays for it, how is it financed? I've always taken it that corporations don't pay taxes any more than they pay wages, because it's all passed on in the form of higher prices or lower wages. If you don't cover all your costs of doing business, you're out of business, so somebody is paying for those taxes, and it's not the corporation.
Then the question is, who's paying for it? The research coming out of the Federal Reserve branch in Kansas City—there have been several articles published by Alison Felix that I can provide to you—shows that in small, open economies like Canada, it falls on workers.