I wanted to thank you for referencing grandparents in your very powerful critique of the regressive income splitting policy that seems to be the flavour of the month for the government. In a riding full of grandparents, I know exactly what you're talking about. I thought that was a very reasonable thing to say.
I'll go back to Professor Robson, if I may, for the very small amount of time that I have remaining. You said that we could tax on the basis of families versus, the way we currently do, on the basis of individuals. I think if I understood you correctly, you were positing that as a theoretical possibility. Is there such a program in other parts of the world where families are taxed as units as opposed to individuals?