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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">The sensitivity of the corporate income tax rate to the statutory rate / </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="c">[by] Peter Dungan, Steve Murphy and Thomas A. Wilson ; prepared for the Technical Committee on Business Taxation. </marc:subfield>
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      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Finance Canada </marc:subfield>
      <marc:subfield code="c">February 1997.</marc:subfield>
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      <marc:subfield code="a">Working paper</marc:subfield>
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      <marc:subfield code="a">"This study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries."--Abstract.</marc:subfield>
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      <marc:subfield code="a">This study examines the implications for the Canadian economy of potential changes in the federal corporate tax rate. There are two major sections: (1) a simulation study of potential tax changes and fiscal offsets, and (2) an extensive examination of the issues in corporate tax impacts and of past research both in Canada and in other industrial countries.--Abstract</marc:subfield>
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      <marc:subfield code="a">11-30-Supp</marc:subfield>
      <marc:subfield code="b">2011-12-02</marc:subfield>
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      <marc:subfield code="a">Dungan, Peter</marc:subfield>
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      <marc:subfield code="a">Murphy, Steve</marc:subfield>
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      <marc:subfield code="a">Wilson, Thomas A.</marc:subfield>
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      <marc:subfield code="t">La sensibilité des recettes fiscales au taux nominal d'imposition des sociétés / </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.602726</marc:subfield>
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      <marc:subfield code="t">The sensitivity of the corporate income tax rate to the statutory rate / </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.614089</marc:subfield>
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      <marc:subfield code="a">Working paper ;</marc:subfield>
      <marc:subfield code="v">97-1</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.506727</marc:subfield>
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      <marc:subfield code="a">http://publications.gc.ca</marc:subfield>
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      <marc:subfield code="s">218 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/Collection/F21-4-97-1E.pdf</marc:subfield>
      <marc:subfield code="y">97-1</marc:subfield>
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