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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160407s2015    oncd    ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
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      <marc:subfield code="a">MacDonald, Duncan S.,</marc:subfield>
      <marc:subfield code="d">1984-</marc:subfield>
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      <marc:subfield code="a">How the federal tax and transfer system interacts with income inequality </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">[prepared by Duncan MacDonald].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Parliamentary Budget Office, </marc:subfield>
      <marc:subfield code="c">2015.</marc:subfield>
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      <marc:subfield code="a">29 p. : </marc:subfield>
      <marc:subfield code="b">fig., graphs, tables</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Interactions entre le système fédéral d’impôts et de transferts et l’inégalité de revenus.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">“Ottawa, Canada. March 10, 2015.”</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">Income inequality, as measured by the Gini coefficient, has been increasing in Canada since at least the 1970s. The Canadian tax and transfer system has historically served to reduce market income inequality. Over time, as inequality has increased, and as various tax and transfers have been added or removed, their impact on inequality has also changed. This report examines both the impact of income inequality on taxes and transfers (henceforth the federal fiscal balance), and the impact of the tax and transfer system on income inequality.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Inequality</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Federal taxes</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Transfer payments</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Office of the Parliamentary Budget Officer.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Interactions entre le système fédéral d'impôts et de transferts et l'inégalité de revenus </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.814660</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">841 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/dpb-pbo/YN5-90-2015-eng.pdf</marc:subfield>
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