Sir:

For your information and interest, a paper has been written called "General Tax
Relief: Impacts on families with Children"  authored by Ernie Lightman and Andy
Mitchell for the Child Poverty Action Group and the Child Care Education
Foundation.  The purpose of the research paper is to examine the equity impacts
of different 'general tax cut' proposals for families, particularly low, modest
and middle income families, and to demonstrate that not all tax measures are the
same.

The paper is available on the web site of the University of Toronto's Child Care
Research and Resource Unit.  The URL is

http://www.childcarecanada.org/CPAG_CCEF/taximpact/index.html

Please feel free to copy and circulate.

Dennis Raphael