<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="001">9.862974</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107161150</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">181010s1987    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:datafield tag="041" ind1=" " ind2=" ">
      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="b">fre</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">EC22-3/1987-320E-PDF</marc:subfield>
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      <marc:subfield code="a">Damus, S.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The welfare effects of property taxation in an open economy </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">by Sylvester Damus, Paul Hobson, and Wayne Thirsk.</marc:subfield>
    </marc:datafield>
    <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>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">47 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Discussion paper ; </marc:subfield>
      <marc:subfield code="v">no. 320</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"March 1987."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <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 estimates the welfare effects of the property tax in an open economy model. Emphasis is placed on the potential for exporting the burden of the property tax through adjustments in the terms of trade and in the rental rate on mobile capital as well as the distortionary impact of the tax. The second-best nature of the property tax in the presence of distortionary capital taxation is also explored"--Abstract.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes abstract in French.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Property tax</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Economic impact</marc:subfield>
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      <marc:subfield code="a">Hobson, Paul.</marc:subfield>
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      <marc:subfield code="a">Thirsk, Wayne R.</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Economic Council of Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Discussion paper (Economic Council of Canada)</marc:subfield>
      <marc:subfield code="v">no. 320</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.855540</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">4.77 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1987-320-eng.pdf</marc:subfield>
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