Mr. Chairman, as I said, the only infringement would be if we only levied the tax against people who lived elsewhere and worked in the North. There is no infringement if we have this as a universal tax that applies to everybody who earns an income. That is the way the current payroll tax works. Everybody pays it.
The main difficulty is the burden it places on people who have money taken off their cheques and then paid back once a year. That is one burden. The second burden is increasing taxing labour income more and more as opposed to business income. Where is the fair balance? Those would be the two main outstanding issues we are dealing with. The mobility is not a big issue unless we tried to do it in a way that we taxed only people in the south.