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      <marc:subfield code="a">Barlow, Robin, </marc:subfield>
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      <marc:subfield code="a">The effects of income taxation on work choices / </marc:subfield>
      <marc:subfield code="c">by Robin Barlow, Department of Economics, The University of Michigan.</marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa, Canada : </marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation : </marc:subfield>
      <marc:subfield code="b">Queen's Printer and Controller of Stationery, </marc:subfield>
      <marc:subfield code="c">1966.</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ; </marc:subfield>
      <marc:subfield code="v">no. 4</marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Privy Council Canada].</marc:subfield>
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      <marc:subfield code="a">"August 1963."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">"The disincentive effects of income taxation are cited in support of several important policy proposals. It is said that an expansion of the public sector, aimed at satisfying demands for public services which are presently in short supply, must be viewed with suspicion. More public services would imply a reduction in total output, at least to the extent that the expansion of the public sector were financed through a revenue structure based on an income tax which discouraged work effort. Also, we can note that the recent proposals in Canada and elsewhere which have urged greater reliance on indirect taxation have invariably cited the incentive problem in explaining their opposition to the income tax"--Introduction, page 2.</marc:subfield>
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      <marc:subfield code="a">Income tax</marc:subfield>
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      <marc:subfield code="a">Impôt sur le revenu</marc:subfield>
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      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation, </marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
      <marc:subfield code="v">no. 4</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.873180</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_2020/bcp-pco/Z1-1962-1-1-4-eng.pdf</marc:subfield>
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