<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1beb15cbf">
    <name type="corporate">
         <namePart>United States Government Publishing Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
              <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
        </role>
         <role>
              <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
              <roleTerm authority="marcrelator" type="code">dst</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congressional Budget Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
         <description>Government Organization</description>
    </name>
    <name type="personal">
         <namePart>Gravelle, Jennifer.</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
    </name>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">government publication</genre>
    <language>
         <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
    </language>
    <extension>
         <collectionCode>GOVPUB</collectionCode>
         <category>Proceedings of Congress and General Congressional Publications</category>
         <branch>legislative</branch>
         <dateIngested>2023-09-02</dateIngested>
    </extension>
    <originInfo>
         <publisher>Congressional Budget Office</publisher>
         <dateIssued encoding="w3cdtf">2011-01-01</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <note type="source content type">harvested</note>
         <digitalOrigin>born digital</digitalOrigin>
         <extent>34 digital object pages</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 10.11:2011-01</classification>
    <identifier type="uri">https://www.govinfo.gov/app/details/GOVPUB-Y10-PURL-gpo13840</identifier>
    <identifier type="local">P0b002ee1beb15cbf</identifier>
    <relatedItem type="series">
         <titleInfo>
              <title>Working paper series (United States. Congressional Budget Office) ; 2011-01</title>
        </titleInfo>
    </relatedItem>
    <identifier type="ILS system id">000838853</identifier>
    <identifier type="purl">https://purl.fdlp.gov/GPO/gpo13840</identifier>
    <identifier type="oclc">(OCoLC)756776183</identifier>
    <recordInfo>
         <recordContentSource authority="marcorg">DGPO</recordContentSource>
         <recordCreationDate encoding="w3cdtf">2023-09-02</recordCreationDate>
         <recordChangeDate encoding="w3cdtf">2026-06-30</recordChangeDate>
         <recordIdentifier source="DGPO">GOVPUB-Y10-PURL-gpo13840</recordIdentifier>
         <recordOrigin>machine generated</recordOrigin>
         <languageOfCataloging>
              <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
        </languageOfCataloging>
    </recordInfo>
    <accessCondition type="GPO scope determination">fdlp</accessCondition>
    <extension>
         <docClass>Y10</docClass>
         <accessId>GOVPUB-Y10-PURL-gpo13840</accessId>
         <uniqueId>PURL-gpo13840</uniqueId>
         <ACCode>GOVPUB</ACCode>
         <field name="Content Origin">This content was harvested from online sources of the original hosting or authoring agency and may not reflect current policy. As Federal agencies add publications to their websites, or report new publications to GPO per statutory mandate (44 U.S.C. §§ 1710, 1902-1903), GPO ensures long-term preservation of and access to the content.</field>
         <dateIssued notSpecified="day-month">2011</dateIssued>
         <digitizedContent>
              <code>PERM_INGEST_04282022</code>
        </digitizedContent>
         <purlNumber>gpo13840</purlNumber>
    </extension>
    <location>
         <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GOVPUB-Y10-PURL-gpo13840</url>
         <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GOVPUB-Y10-PURL-gpo13840/pdf/GOVPUB-Y10-PURL-gpo13840.pdf</url>
    </location>
    <titleInfo>
         <title>Corporate Tax Incidence</title>
         <subTitle>A Review of Empirical Estimates and Analysis</subTitle>
    </titleInfo>
    <subject>
         <topic>Corporations</topic>
         <topic>Equilibrium (Economics)</topic>
         <topic>Taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <identifier type="sudoc item number">1005-D (online)</identifier>
    <name type="personal">
         <namePart>Gravelle, Jennifer.</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">creator</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congressional Budget Office.</namePart>
    </name>
    <originInfo>
         <place>
              <placeTerm authority="marccountry" type="code">dcu</placeTerm>
        </place>
         <publisher>Congressional Budget Office</publisher>
         <dateIssued>[2011]</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <form authority="gmd">electronic resource</form>
         <extent>1 online resource (32 pages).</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 10.11:2011-01</classification>
    <identifier type="sudoc-item-number">1005-D (online)</identifier>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">bibliography</genre>
    <language>
         <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </language>
    <note type="statement of responsibility">Jennifer C. Gravelle.</note>
    <note>Title from title screen (viewed on Oct. 12, 2011).</note>
    <note>&quot;June 2011.&quot;</note>
    <note type="bibliography">Includes bibliographical references (pages 31-32).</note>
    <subject>
         <geographicCode authority="marcgac">n-us---</geographicCode>
    </subject>
    <subject authority="lcsh">
         <topic>Corporations</topic>
         <topic>Taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Equilibrium (Economics)</topic>
    </subject>
    <relatedItem type="series">
         <titleInfo>
              <title>Working paper series (United States. Congressional Budget Office) ; 2011-01</title>
        </titleInfo>
    </relatedItem>
    <location>
         <url displayLabel="electronic resource" usage="primary display">https://purl.fdlp.gov/GPO/gpo13840</url>
    </location>
    <location>
         <url displayLabel="electronic resource">http://www.cbo.gov/ftpdocs/122xx/doc12239/06-14-2011-CorporateTaxIncidence.pdf</url>
    </location>
    <location>
         <url displayLabel="(online)">https://catalog.gpo.gov/fdlpdir/locate.jsp?ItemNumber=1005-D&amp;SYS=000838853</url>
    </location>
    <titleInfo type="alternative">
         <title>Corporate tax incidence</title>
         <subTitle>a review of empirical estimates and analysis</subTitle>
    </titleInfo>
    <extension>
         <searchTitle>
              <title>Corporate tax incidence</title>
              <subTitle>a review of empirical estimates and analysis</subTitle>
        </searchTitle>
    </extension>
</mods>