Income splitting is not something that is going to benefit the families that need it most. It is essentially an upside-down benefit, so the wealthiest families reap the greatest rewards. I think there are many ways that we could better spend the billions of dollars that an income-splitting program would cost, not least on a federal child care program, which would itself yield great rewards, as I've said before, for our economy and for families across the country.
My colleague, David Macdonald, has written extensively and done the economic analysis of this. What you see is a huge concentration of benefits at the very highest income deciles and little to no benefit at the lowest income deciles. That in itself is a problem. Then if you look at the economic inequality between men and women, of course women tend to be concentrated in those lower income deciles, so women benefit the least.