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      <marc:subfield code="a">Davies, James B.</marc:subfield>
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      <marc:subfield code="a">Reforming capital income taxation in Canada </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">efficiency and distributional effects of alternative options / </marc:subfield>
      <marc:subfield code="c">James B. Davies, France St-Hilaire.</marc:subfield>
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      <marc:subfield code="a">Efficiency and distributional effects of alternative options</marc:subfield>
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      <marc:subfield code="c">c1987.</marc:subfield>
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      <marc:subfield code="a">ix, 153 p. : </marc:subfield>
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      <marc:subfield code="a">"A study prepared for the Economic Council of Canada"--Cover.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographic references: p. [149]-153.</marc:subfield>
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      <marc:subfield code="a">"The present study evaluates two main options for capital income tax reform in Canada - a lifetime consumption tax, and a uniform income tax. It constitutes a comprehensivesurvey of the theory and evidence on the likely effects of the alternative tax reforms on economic welfare and the distribution of income"--Foreword, p. ix.</marc:subfield>
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