Excerpts from the report:

This paper has two purposes:

Section One assesses which families will be the winners and losers from the Conservatives' platform by analyzing the distributive consequences of the major tax proposals that directly impact families; and

Section Two presents a re-design of the Conservative package that is much better targeted to low-income families. The improved targeting of our redesigned package enables it to deliver tax reductions while costing much less than the Conservative package. In fact, our redesigned package saves so much money that the government would not have to abandon the National Child Care program or compromise Canada's commitment to the Kyoto Accord by depleting the climate change fund, as the Conservatives indicated they would do in their platform.