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      <marc:subfield code="a">"The Parliamentary Budget Officer (PBO) supports Parliament by providing economic and financial analysis for the purposes of raising the quality of parliamentary debate and promoting greater budget transparency and accountability. This report estimates the federal corporate income tax revenues that would be generated if an additional 15 percent tax rate was applied to excessive profits earned by big firms in 2020."</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/dpb-pbo/YN5-221-2021-eng.pdf</marc:subfield>
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