Lannam and MacIntyre are right to look at a variety of kind of taxes and fees together. But the claims about overall impact that they make here can only be properly made with some real numbers. I'm sceptical when they note that rate reductions won't be felt by lower income taxpayers and then they claim that the loss of tax credits such as the one children's art classes will be felt by that same group. The main benefit for that kind of tax credit usually goes to taxpayers who have discretionary income and a significant tax bill against which the credit can be applied. I think I'll wait until a fuller accounting is possible before passing judgement.