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      <marc:subfield code="a">The interaction of federal and provincial taxes on businesses / </marc:subfield>
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      <marc:subfield code="c">[by] Marianne Vigneault and Robin Boadway ; prepared for the Technical Committee on Business Taxation. </marc:subfield>
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      <marc:subfield code="a">This paper provides an analysis of the ways in which the interaction between federal and provincial taxes on businesses can create distortions in the levels and types of taxation and identifies ways in which these distortions can be minimized or even eliminated.--Abstract</marc:subfield>
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      <marc:subfield code="t">L'interaction des impôts fédéraux et provinciaux sur les entreprises / </marc:subfield>
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