rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Tax expenditures
    sub title: an examination of tax incentives and tax preferences in the Canadian Federal income tax system
  name:
    name part: Smith, Roger S.
    name part: 1942-
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: onc
    place:
      place term: Toronto]
    publisher: Canadian Tax Foundation
    date issued: 1979
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: x, 173 p. ; 23 cm.
  note: Roger S. Smith.
  note: Includes index.
  note: Bibliography: p. 160-169.
  subject:
    geographic code: n-cn---
  subject:
    topic: Tax expenditures
    geographic: Canada
  subject:
    topic: Income tax
    geographic: Canada
  subject:
    topic: Tax incentives
    geographic: Canada
  classification: HJ4661 .S63
  classification: 336.3/9/0971
  related item:
    title info:
      title: Canadian tax papers, no. 61
  identifier: 80461547 //r942
  location:
    physical location: CARM
  record info:
    record creation date: 800325
    record change date: 00000000000000.0
    record identifier: c000334501