<section name="raw">
    <SEQUENTIAL>
      <record key="001" att1="001" value="LIB911228904" att2="LIB911228904">001   LIB911228904</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Zeitschrift</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="079" subkey="y">http://dx.doi.org/10.1007/s001810050075</field>
      <field key="079" subkey="z">Bhattarai, Keshab - et al., The role of labour demand elasticities in tax incidence analysis with heterogeneous labour (pdf)</field>
      <field key="100" subkey="">Bhattarai, Keshab</field>
      <field key="103" subkey="">Department of Economics, University of Warwick, Coventry, UK</field>
      <field key="104" subkey="a">Whalley, John</field>
      <field key="107" subkey="">Department of Economics, University of Warwick, Coventry, UK and Department of Economics, University of Western Ontario, London</field>
      <field key="Ont" subkey="a">rio, Canada and National Bureau of Economic Research, Cambridge, MA, USA</field>
      <field key="331" subkey="">The role of labour demand elasticities in tax incidence analysis with heterogeneous labour</field>
      <field key="542" subkey="">0377-7332</field>
      <field key="542" subkey="w">1435-8921</field>
      <field key="544" subkey="n">EE24.1999(4);3</field>
      <field key="590" subkey="">Empirical Economics, A Quarterly Journal of the Institute for Advanced Studies, Vienna, Austria</field>
      <field key="596" subkey="a">24.1999, issue 4, 599 - 619</field>
      <field key="700" subkey="">J20</field>
      <field key="700" subkey="">H22</field>
      <field key="700" subkey="">C68</field>
      <field key="720" subkey="">Elasticities</field>
      <field key="720" subkey="">Labour demand</field>
      <field key="720" subkey="">Labour supply</field>
      <field key="720" subkey="">Welfare</field>
      <field key="720" subkey="">Tax incidence</field>
      <field key="720" subkey="">Redistribution</field>
    </SEQUENTIAL>
  </section>