I think it's important. The studies that have been done around the world would suggest that people are more willing to comply with their obligations under the income tax rules if they believe their neighbours are complying. The only way society works is if everyone complies and pays what they have to pay. If there's a perception that your neighbour is doing something that isn't appropriate, then I think the trust in the system breaks down.
The way the tax system is now is pretty good in Canada. It's maybe okay around the world, but it's got a long way to go to get that trust back into it, frankly. I like the work that the OECD is doing around the future of taxation because I think that, for average Canadians, tax is way too complicated, and they don't understand it. I've been doing it for a long time, and there are parts I still don't understand.
In society there needs to be trust, there needs to be transparency, and there needs to be a perception of fairness. I think, sometimes, that doesn't exist as tight as it needs to be. That's why, I think, the international tax rules need to change. A lot of them are broken. Business is now global; tax is national, and there exist, frankly, too many disconnects between the national tax systems and the global business reality we have today.