Thank you very much, Dr. Milligan, for your long-standing work on issues related to marginal effective tax rates. I enjoy reading and studying your work, and occasionally calling you to plunder your mind, and hopefully we can do that today.
I asked a Finance Canada witness about whether or not the phase-out rate of the Canada workers benefit at the higher end of the range could in any case add to a worker's marginal effective tax rate. He did conclude that yes, it was possible. I'm not arguing that's necessarily a reason not to proceed, but I'm just curious if that is your calculus as well.