I don't remember. I'd have to go back to the studies. The one that I can think of had very similar kinds of results.
Let me just add very quickly that we have to remember that the reason the capital gains inclusion rate was increased at that time was that we lowered the corporate income tax rate quite a bit. In fact, one argument I would give is that in 2000, when we started lowering the corporate income tax rate in Canada, we reduced the dividend tax credit because of our integration system of corporate and personal taxes, but we didn't increase the inclusion rate slowly at the same time, which I think would have been appropriate, at least in terms of tax policy.