I certainly think that the panel of academics that was put together last fall to look at tax expenditures in particular was a good starting point. It's unfortunate that no public report came as a result of that.
Certainly, an in-depth examination of tax expenditures is a great starting point when it comes to tax reform—i.e., whether these tax expenditures are fulfilling the purpose they are supposedly fulfilling, who benefits from them, and what their implications are for horizontal and vertical inequality. That is to some degree examined, but I think it deserves much more fulsome examination. Frankly, many of those tax expenditures are much more unequal than the passive income and income sprinkling proposals that are incorporated in this budget, and they're worth a lot more.