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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="a">Taxes, the cost of capital, and investment : </marc:subfield>
      <marc:subfield code="h">[electronic resource]</marc:subfield>
      <marc:subfield code="b">a comparison of Canada and the United States / </marc:subfield>
      <marc:subfield code="c">[by] Kenneth J. McKenzie and Aileen J. Thompson ; 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">April 1997.</marc:subfield>
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      <marc:subfield code="a">"In this paper, we present historical data pertaining to the cost of capital and investment spending in Canada and the United States. We also perform an empirical analysis of the impact of changes in the relative cost of capital on relative investment levels in the two countries."--Abstract.</marc:subfield>
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      <marc:subfield code="a">In this paper, we present historical data pertaining to the cost of capital and investment spending in Canada and the United States. We also perform an empirical analysis of the impact of changes in the relative cost of capital on relative investment levels in the two countries.--Abstract</marc:subfield>
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      <marc:subfield code="a">McKenzie, Kenneth J.</marc:subfield>
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      <marc:subfield code="a">Thompson, Aileen J.</marc:subfield>
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      <marc:subfield code="t">Les impôts, le coût du capital et l'investissement : </marc:subfield>
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      <marc:subfield code="t">Taxes, the cost of capital, and investment : </marc:subfield>
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      <marc:subfield code="a">Working paper ;</marc:subfield>
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      <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="u">https://publications.gc.ca/collections/Collection/F21-4-97-3E.pdf</marc:subfield>
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