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      <marc:subfield code="b">the case of research and development incentives / </marc:subfield>
      <marc:subfield code="c">by Sally Gunz, Alan Macnaughton, and Karen Wensley. </marc:subfield>
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      <marc:subfield code="a">"A revised version of this paper was published in the Canadian Tax Journal, Vol. 43, No.6."--p.2 of 52.</marc:subfield>
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