I guess I would start with the fact that it should be driven by the mandate. Then you would consider who would be involved. I think the mandate, to echo what Kim said, should be comprehensive and broadly based. It should deal with income. It should deal with expenditures. We're looking at the expenditure tax and at income taxes.
As was said, we have a patchwork quilt here that's 40 or 50 years old. I think the mandate should be broadly based. It should be objective in the sense that it could be a royal commission, but I don't think it necessarily has to be run by Parliament. In fact, I think it would be better if it weren't, but Parliament would feed into that process. It would seem to me that it would be critical, in order to execute the mandate, to have a cross-section of expertise from all aspects of the economy and the public.
I guess if you're looking at something to model it on, you could be looking at how reform took place in the U.S. recently. You could also look for ideas from the Carter commission back in 1972 and the Porter royal commission, which was on the financial structure in Canada as opposed to tax. I think there are some interesting models there.
I do commend the committee for going down that road, because I think ultimately that's what's needed in the country.