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      <marc:subfield code="a">Corporate tax model </marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
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      <marc:subfield code="c">2017.</marc:subfield>
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      <marc:subfield code="a">"31 January 2017."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Modèle de simulation de l’impôt des societies.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"The Parliamentary Budget Officer (PBO) has developed a microsimulation model to produce cost estimates for federal corporate income tax measures. The model replicates tax filings for over two million Canadian firms under the baseline tax code and alternative policies." - p.1, executive summary.</marc:subfield>
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