<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.847779</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250530082929</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180326s1994    onc    |o    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>
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    <marc:datafield tag="041" ind1="0" ind2=" ">
      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="b">fre</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">NH15-760/1994E-PDF</marc:subfield>
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    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Qadeer, Mohammad A.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Recapturing of unearned increments, land taxes and betterment levies </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Mohammad Qadeer, Andrejs Skaburskis.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Mortgage and Housing Corporation], </marc:subfield>
      <marc:subfield code="c">1994.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">xvii, 217 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"June 1994."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Canada Mortgage and Housing Corporation].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This is the final report of the research project entitled "Recapturing of Unearned Increments, Land Taxes and Betterment Levies" prepared for Canada Mortgage and Housing Corporation (CMHC). It reviews theories of recapturing gains in land values through land taxes and betterment levies and analyzes the experiences of Canada, Britain, Australia and the U.S.A. (Pittsburgh) in implementing these measures"--Preface, p. i.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes summary in French.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Housing</marc:subfield>
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    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Land management</marc:subfield>
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    <marc:datafield tag="700" ind1="1" ind2=" ">
      <marc:subfield code="a">Skaburskis, Andrejs.</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Mortgage and Housing Corporation.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">4.34 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/schl-cmhc/nh15/NH15-760-1994-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
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