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      <marc:subfield code="a">Beach, Charles M.</marc:subfield>
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      <marc:subfield code="a">Taxation and savings in Canada </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Charles M. Beach, Robin W. Broadway, Neil Bruce.</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
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      <marc:subfield code="c">c1988.</marc:subfield>
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      <marc:subfield code="a">xvi, 144 p. : </marc:subfield>
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      <marc:subfield code="a">"This study provides empirical estimates of the responsiveness of individual savings to changes in the rate of return. Knowledge of the response of individual savings to changes in its rate of return is essential in determining the efficiency costs of alternative forms of capital income taxation. Estimated savings elasticities are also of critical importance in the determination of such parameters for public policy as the social discount rate, monetary policy, the determinants of growth, and the distribution of income"--Foreword, p. ix.</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-144-1987-eng.pdf</marc:subfield>
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