Mr. Speaker, my colleague from the Reform Party said earlier that what we need is action, not more studies. I will point out to him that, sometimes, a good understanding of what is going on can help us be more coherent in our actions.
The Carter commission of 1962 was mentioned earlier. We heard that it was an exemplary commission whose recommendations were not followed up.
It may be good to see where this is all coming from. It has been proven that in some countries, including Canada, the tax system is no longer progressive. It is no longer true that the poorer you are, the less tax you pay, and vice versa. Middle class Canadians do pay a great amount of tax.
In a study released in 1994, Mr. Mimoto, an economist, said, with regard to—