Finance Minister Michael Wilson’s 1987 tax reform contained several provisions that increased corporate taxes. The White Paper that accompanied the tax reform did not include an analysis of the distributional implications of corporate income tax changes, although it did include analysis regarding the distributional effects of other changes. How would you have distributed an increase in corporate taxes across households? How did the failure to distribute the corporate provisions bias the analysis of the distributional implications, across income classes, of the tax reform as a whole?