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008	200908s1966    onc     ob   f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aZ1-1962/1-1-4E-PDF|zZ1-1962/1-1/4
100	1 |aBarlow, Robin, |eauthor.
245	14|aThe effects of income taxation on work choices / |cby Robin Barlow, Department of Economics, The University of Michigan.
264	1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1966.
300	|a1 online resource (vi, 42 pages).
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
490	1 |aStudies of the Royal Commission on Taxation‏ ; |vno. 4
500	|aDigitized edition from print [produced by Privy Council Canada].
500	|a"August 1963."
504	|aIncludes bibliographical references.
520	|a"The disincentive effects of income taxation are cited in support of several important policy proposals. It is said that an expansion of the public sector, aimed at satisfying demands for public services which are presently in short supply, must be viewed with suspicion. More public services would imply a reduction in total output, at least to the extent that the expansion of the public sector were financed through a revenue structure based on an income tax which discouraged work effort. Also, we can note that the recent proposals in Canada and elsewhere which have urged greater reliance on indirect taxation have invariably cited the incentive problem in explaining their opposition to the income tax"--Introduction, page 2.
650	0|aIncome tax|zCanada.
650	0|aOccupations|zCanada.
650	6|aImpôt sur le revenu|zCanada.
650	6|aProfessions|zCanada.
710	1 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830	#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 4|w(CaOODSP)9.873180
856	40|qPDF|s15.06 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-4-eng.pdf