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      <marc:subfield code="a">Gillespie, W. Irwin</marc:subfield>
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      <marc:subfield code="a">The incidence of taxes and public expenditures in the Canadian economy / </marc:subfield>
      <marc:subfield code="c">by W. Irwin Gillespie, Department of Economics, Carleton University.</marc:subfield>
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      <marc:subfield code="a">Ottawa, Canada : </marc:subfield>
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      <marc:subfield code="c">1966.</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ; </marc:subfield>
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      <marc:subfield code="a">"September 1964."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"The purpose of this investigation is to estimate the distribution—by size classes of income—of tax payments, government expenditures and the net fiscal incidence"--Introduction, page 1.</marc:subfield>
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      <marc:subfield code="a">Tax incidence</marc:subfield>
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      <marc:subfield code="a">Dépenses publiques</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
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