000			00326pab a2200145 454500
008			180718b1999 xxu||||| |||| 00| 0 eng d
100			_aOwens, Jeffrey
245			_aCurbing harmful tax practices
260			_c1999
300			_ap.13-14
362			_aJan
650			_aTaxation
773			_aOECD Observer
909			_a39857
999			_c39857 _d39857