A study by Dahlby and Ferede (2015) provides estimates of the marginal excess burden per additional dollar of revenue in the Canadian provinces (in 2013). For Manitoba, it is 2.07 for the corporate income tax and 0.36 for the general sales tax. Based on these estimates, use the Ramsey rule to propose a direction for tax reform that would reduce the total excess burden from taxation in the province without reducing revenues. Explain your reasoning.