<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000zi 4500</marc:leader>
    <marc:controlfield tag="001">9.891829</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250107144055</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr |n|||||||||</marc:controlfield>
    <marc:controlfield tag="008">200925s1968    onc     obs  f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Z1-1962/1-1-28E-PDF</marc:subfield>
      <marc:subfield code="z">Z1-1962/1-1/28</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Bossons, John D.,‏ </marc:subfield>
      <marc:subfield code="d">1936- </marc:subfield>
      <marc:subfield code="e">author.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Changes in direct taxes on the components of income / </marc:subfield>
      <marc:subfield code="c">by John Bossons, Institute for Policy Analysis, University of Toronto.</marc:subfield>
    </marc:datafield>
    <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">1968.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (vii, 144 pages).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="336" ind1=" " ind2=" ">
      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="338" ind1=" " ind2=" ">
      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ; </marc:subfield>
      <marc:subfield code="v">no. 28</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Privy Council Canada].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"December 1967."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references (pages 22-23).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This monograph is the third of four companion studies which supplement and provide documentation for the estimates presented in Volume 6 of the Report of The Royal Commission on Taxation of the effects on aggregate tax revenues and on the 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 Study 25, entitled A General Income Tax Analyzer. Estimates of the incidence of these changes on different classes of resident individuals are presented in Study 26, entitled Who Benefits and Who Pays: The Incidence on Different Income and Occupation Groups of Income Tax Changes Resulting from the Commission's Recommendations. The purpose of this monograph is to provide detailed estimates of the incidence of these changes in direct taxes upon various types of income accrued by resident individuals"--Preface, page v.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Income tax</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="x">Rates and tables.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Income tax</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="v">Statistics.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Impôt sur le revenu</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="x">Taux.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Impôt sur le revenu</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="v">Statistiques.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="655" ind1=" " ind2="7">
      <marc:subfield code="a">Statistics</marc:subfield>
      <marc:subfield code="2">lcgft</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="655" ind1=" " ind2="7">
      <marc:subfield code="a">Statistiques</marc:subfield>
      <marc:subfield code="2">rvmgf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
      <marc:subfield code="v">no. 28</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.873180</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">37.54 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-28-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
