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      <record key="001" att1="001" value="LIB90730980X" att2="LIB90730980X">001   LIB90730980X</record>
      <field key="010" subkey="">LIB907309306</field>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Sammelband</field>
      <field key="090" subkey="">005</field>
      <field key="100" subkey="">Shoven, John B.</field>
      <field key="331" subkey="">The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments</field>
      <field key="544" subkey="n">13362-A/III;5</field>
      <field key="596" subkey="a">97 - 115</field>
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