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      <marc:subfield code="a">Bossons, John D.,‏ </marc:subfield>
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      <marc:subfield code="a">Who benefits and who pays : </marc:subfield>
      <marc:subfield code="b">the incidence on different income and occupation groups of income tax changes resulting from the Commission's recommendations / </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">"February 1967."</marc:subfield>
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      <marc:subfield code="a">"This monograph is the second of four companion studies which supplement and provide documentation for the estimates presented in Volume 6 of the Commission's Report of the effects on revenue and incidence of changes in direct taxes which would result from the Commission's recommendations. A description of the programs and data used in making these estimates is contained in the first study, entitled A General Income Tax Analyzer. The purpose of this monograph is to present estimates of the overall incidence of these changes on different classes of resident individuals"--Preface, page v.</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
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