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      <marc:subfield code="a">eng</marc:subfield>
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      <marc:subfield code="a">Bartholdy, Jan.</marc:subfield>
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      <marc:subfield code="a">Taxation and the financial policy of firms </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">theory and empirical applications to Canada / </marc:subfield>
      <marc:subfield code="c">by Jan Bartholdy, Gordon Fisher, and Jack Mintz.</marc:subfield>
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      <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">viii, 165 p. : </marc:subfield>
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      <marc:subfield code="a">Discussion paper ; </marc:subfield>
      <marc:subfield code="v">no. 324</marc:subfield>
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      <marc:subfield code="a">"March 1987."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
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      <marc:subfield code="a">"This study examines the impact of the corporate tax on debt financing (or leverage) of corporations. Four theoretical models are examined"--Abstract.</marc:subfield>
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      <marc:subfield code="a">Includes abstract in French.</marc:subfield>
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      <marc:subfield code="a">Fisher, Gordon.</marc:subfield>
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      <marc:subfield code="a">Mintz, Jack M.</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. 324</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.855540</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1987-324-eng.pdf</marc:subfield>
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