Thank you very much, Mr. Chair.
My thanks also to the witnesses for joining us today.
Ms. Woolley, when you testified as part of the prebudget consultations, you were very critical of income splitting. You said this about it:
Income splitting reduces the marginal tax rates of people who aren't very sensitive to tax changes—that's the primary breadwinner—and it increases the marginal tax rates of people who are sensitive to changes in tax rates, and that's secondary earners.
As you said later in your testimony, most of the benefits go to higher-income families.
As I understand it, that seems to suggest that one of the two spouses could quite easily exclude themselves from the workforce, which clearly would mostly involve women. So you were talking about the potential for inefficiency.
Could you talk to us about the fact that hundreds or thousands of people could exclude themselves from the workforce?