<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107161106</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">181003s1985    onc     o    f000 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">eng</marc:subfield>
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      <marc:subfield code="a">Thirsk, Wayne R.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Indirect federal taxes, the cost of capital and the issue of tax incidence </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">by Wayne R. Thirsk.</marc:subfield>
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    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Economic Council of Canada, </marc:subfield>
      <marc:subfield code="c">1985.</marc:subfield>
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      <marc:subfield code="a">3, 2, 115 p.</marc:subfield>
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      <marc:subfield code="a">Discussion paper ; </marc:subfield>
      <marc:subfield code="v">no. 294</marc:subfield>
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      <marc:subfield code="a">"November 1985."</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by the Publishing and Depository Services Directorate].</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
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    <marc:datafield tag="520" ind1="3" ind2=" ">
      <marc:subfield code="a">"This paper explores the appropriate role of indirect taxes in the tax system and estimates the effects on income distribution and total income of altering the tax mix in favor of greater direct taxation and of reforming the highly flawed federal indirect tax base"--Abstract, p. [1].</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Includes abstract in French.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="a">Economic Council of Canada.</marc:subfield>
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      <marc:subfield code="a">Discussion paper (Economic Council of Canada)</marc:subfield>
      <marc:subfield code="v">no. 294</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.855540</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">10.74 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1985-294-eng.pdf</marc:subfield>
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