<section name="raw">
    <SEQUENTIAL>
      <record key="001" att1="001" value="LIB910100308" att2="LIB910100308">001   LIB910100308</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/BF01205359</field>
      <field key="079" subkey="z">Felder, Stefan, Tax Reform in a Two-Class Growth Model (pdf)</field>
      <field key="100" subkey="">Felder, Stefan</field>
      <field key="103" subkey="">Institute for Empirical Research in Economics, Zurich, Switzerland</field>
      <field key="331" subkey="">Tax Reform in a Two-Class Growth Model</field>
      <field key="542" subkey="">0377-7332</field>
      <field key="544" subkey="n">EE22.1997(2);6</field>
      <field key="590" subkey="">Empirical Economics, A Quarterly Journal of the Institute for Advanced Studies, Vienna, Austria</field>
      <field key="596" subkey="a">22.1997, issue 2, 273 - 291</field>
      <field key="700" subkey="">H3</field>
      <field key="700" subkey="">D31</field>
      <field key="700" subkey="">C68</field>
      <field key="720" subkey="">Tax Reform Simulation</field>
      <field key="720" subkey="">Welfare</field>
      <field key="720" subkey="">Inter- and Intragenerational Distribution Effects</field>
      <field key="720" subkey="">Borrowing Constraints</field>
    </SEQUENTIAL>
  </section>