<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam##2200000za#4500</marc:leader>
    <marc:controlfield tag="001">9.613804</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20200327180430</marc:controlfield>
    <marc:controlfield tag="007">ta</marc:controlfield>
    <marc:controlfield tag="008">150406|1996||||xxc|||||     f|0| 0 eng|d</marc:controlfield>
    <marc:datafield tag="020" ind1=" " ind2=" ">
      <marc:subfield code="a">0-662-25770-7</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">F21-4/96-3E</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Finance.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Tax policy and job creation : </marc:subfield>
      <marc:subfield code="b">specific employment incentive programs / </marc:subfield>
      <marc:subfield code="c">by Ben Cherniavsky. </marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa - Ontario : </marc:subfield>
      <marc:subfield code="b">Finance Canada </marc:subfield>
      <marc:subfield code="c">1996.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">30p. : </marc:subfield>
      <marc:subfield code="b">table ; </marc:subfield>
      <marc:subfield code="c">28 cm.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Working paper</marc:subfield>
      <marc:subfield code="v">96-3</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"This paper provides a selective survey of literature from the last two decades on tax incentives for employment creation and for recruitment from specific population groups. Particular attention is paid to Canadian experience, but references to experience in the United States are included. Based on the literature surveyed, generalizations as to the effectiveness of marginal employment tax credits and of targeted recruitment incentives are advanced."--Abstract.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Bibliography.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">This paper provides a selective survey of literature from the last two decades on tax incentives for employment creation and for recruitment from specific population groups. Particular attention is paid to Canadian experience, but references to experience in the United States are included. Based on the literature surveyed, generalizations as to the effectiveness of marginal employment tax credits and of targeted recruitment incentives are advanced.--Abstract</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="563" ind1=" " ind2=" ">
      <marc:subfield code="a">Softcover</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="590" ind1=" " ind2=" ">
      <marc:subfield code="a">97-18</marc:subfield>
      <marc:subfield code="b">1997-05-02</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="690" ind1="0" ind2="7">
      <marc:subfield code="a">Taxes</marc:subfield>
      <marc:subfield code="2">gcpds</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="720" ind1="1" ind2=" ">
      <marc:subfield code="a">Cherniavsky, Ben</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Politique fiscale et création d'emplois : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.624351</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="776" ind1="0" ind2="#">
      <marc:subfield code="t">Tax policy and job creation : </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.572334</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Working paper ;</marc:subfield>
      <marc:subfield code="v">96-3</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.514611</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
