Mr. Speaker, first, we have a tax code that had been bloated since the Carter commission report and the tax changes of 1972. Every government has added to the complexity of the tax system, but no government has added as much complexity to the tax system as the current Conservative government, which has increased the tax code by one-sixth since assuming power in 2006.
We have to take a serious look at the issue of fairness when we make these changes. Certainly the issue of the gap between the rich and the poor and the growing inequality of opportunity has to be a focus. Even the World Economic Forum out of Geneva and Davos, Switzerland came out with a report two weeks ago saying that one of the greatest or the greatest economic challenges facing the planet right now was that of income inequality.
We should recognize that the government's tax credits for various activities, whether it is volunteer firefighters, children's activities or caregivers, and we all support these laudable activities, exclude low-income Canadians because they are non-refundable. This not only makes the situation more complex in terms of our tax code, but it also makes it less equitable for low-income Canadians.
I would argue that we should take a look at examples of tax reform globally. Some countries have conducted massive studies and reforms to radically simplify their tax systems, reduce the transaction costs of investment and business and make their economies more competitive. We can have a fairer, simpler and more competitive tax system at the same time. There is some great expertise within Canada and globally.
Finally, on the issue of fairness, it is interesting that on income inequality, Warren Buffet, who is hardly some global-phobic socialist Luddite, has said that we have too much income inequality, that the tax system should be reformed and that it is not fair that his assistant pays a higher percentage of her income in taxes than he does.