The article discusses how tax policy in Canada has been influenced by tax research. The researchers found that evidence of high tax rates causing distortions has led to lower personal and corporate taxes. They also noted that the adoption of the GST was based on the economic argument that it would reduce economic distortions. However, studies showing the negative effects of certain taxes like excise, property, and payroll taxes have not had much impact on policy. The researchers suggest that economists need to focus more on issues that matter to policymakers, like distributional issues, to have a greater influence on tax policy.