More evidence has surfaced which points to the inescapable conclusion that Canadians are suffering from tax fatigue and that tax rage is brewing across the land.

And the latest research is sure to drive the defenders of Canada's high tax- wasteful spending-inefficient social programs-contempt for taxpayers regime up the wall and then some.

To date, supporters of our high tax regime have chalked up each report of tax rage and tax fatigue to some evil conspiracy masterminded by the Canadian Taxpayers Federation, various political parties, the National Post and publications of the same editorial ilk.

Ah, if only it were so simple. And if there is a conspiracy, would someone please send me the agenda for the next meeting. No, what we're seeing is a genuine expression of disgust and rage at the contempt that all governments of all stripes have for taxpayers as they squander our hard-earned tax dollars away.

Now Reader's Digest has waded into this debate with a national poll and their own research. In the June 1999 edition of the "world's most read magazine" the cover story poses a prophetic question: How Fair Are Our Taxes

This article (a must read for all politicians) echoes the findings of many other polls and studies over the past few months. The key findings from Reader's Digest are:

There is a strong consensus on the issue of tax fairness. When asked to name the highest total tax a family of four should pay, respondents across economic ethnic, ideological and age lines answer with surprising uniformity: 29 percent.

Another crucial finding is Canadians' extraordinary personal unhappiness with the amount they themselves pay in taxes. An astounding 83 percent of respondents feel their own tax payments are "too high."

So the defenders of our high tax system will probably revert to their age-old play one class off against another strategy now that their conspiracy theory has been debunked. But even here they will have trouble with this argument.

According to Reader's Digest, "Canadians earning less than $30,000 think a family of four earning $200,000 should pay no more than 34 percent a year in taxes." And this includes all forms of taxes and user fees paid to every level of government.

These findings are a long way from the current taxpayer reality. Instead of paying 29% in taxes, the average family of four is paying 48% of its income to all governments in taxes. And the family that is fortunate to earn $200,000, is paying in excess of 51% of its income through taxes to governments.

This research can be added to the growing file cabinet of study after study after study that points to a real problem that is not being addressed. Earth to Paul Martin, it's time to renew your subscription to Reader's Digest.