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      <marc:subfield code="a">Hobson, Paul A. R.</marc:subfield>
      <marc:subfield code="q">(Paul Alexander Robert),</marc:subfield>
      <marc:subfield code="d">1953-</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The economic effects of the property tax </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">a survey / </marc:subfield>
      <marc:subfield code="c">by Paul A. R. Hobson.</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">1987.</marc:subfield>
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      <marc:subfield code="a">104 p. : </marc:subfield>
      <marc:subfield code="b">charts.</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Discussion paper ; </marc:subfield>
      <marc:subfield code="v">no. 317</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"February 1987."</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:subfield code="a">Includes bibliographic references.</marc:subfield>
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      <marc:subfield code="a">"This paper is a survey of the literature on the economic effects of the property tax. Both the allocative and the distributive effects of the property tax are discussed. Separate attention is paid to industrial/commercial property taxes and the residential property tax. Consideration is given to the openness of the Canadian economy and the role of the property tax within the overall tax system"--Abstract.</marc:subfield>
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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. 317</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">8.92 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1987-317-eng.pdf</marc:subfield>
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