Yes, it probably makes sense to stand back and take a look at the system as a whole. A particular area that might merit from further examination is the sales tax side, especially in the context of the harmonization of sales taxes that is taking place across the country.
A lot of issues come up in terms of the treatment of different types of commodities and services within a sales tax. There is probably merit in having a study that looks at the efficiencies of a sales tax. It's an important tax, and it's obviously one used around the world. There are some good examples we can take a look at. In that area, we haven't done anything on that tax since 1989.