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    <marc:controlfield tag="001">9.847190</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">171116s1991    onc    |o    f|0| 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">CS11-0019/41E-PDF</marc:subfield>
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    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Murphy, Brian B.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The distribution of federal/provincial taxes and transfers in rural Canada </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">by Brian B. Murphy.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Statistics Canada, </marc:subfield>
      <marc:subfield code="c">1991.</marc:subfield>
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      <marc:subfield code="a">[48] p.</marc:subfield>
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      <marc:subfield code="a">Research paper series ; </marc:subfield>
      <marc:subfield code="v">no. 41</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: La répartition des impôts et des transferts fédéraux et provinciaux dans le Canada rural.</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Statistics Canada].</marc:subfield>
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      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"Despite the lack of specific consideration of rurality in the tax-transfer system, the 1990 tax-transfer system actually imposes lighter tax burdens and significantly more cash transfers to rural residents than to urban residents mainly because of federal programs. With the exception of social assistance, rural Canadians as a group receive higher transfers in every transfer category, especially unemployment insurance and payments for children. Provincial tax and transfer programs, despite their formal relationship to federal taxes, tend to impose a much more consistent burden across urbanization class because they have a higher proportion of regressive commodity taxes."--Abstract.</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">Rural communities</marc:subfield>
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      <marc:subfield code="a">Statistics Canada. </marc:subfield>
      <marc:subfield code="b">Analytical Studies Branch.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">La répartition des impôts et des transferts fédéraux et provinciaux dans le Canada rural </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.847191</marc:subfield>
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      <marc:subfield code="a">Research paper series (Statistics Canada. Analytical Studies Branch)</marc:subfield>
      <marc:subfield code="v">no. 41</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.504421</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.24 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/statcan/11f0019m/CS11-0019-41-eng.pdf</marc:subfield>
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