VAT, tariffs, and withholding : border taxes and informality in developing countries (Record no. 33835)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00675nam a2200133Ia 4500 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 K26 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Keen, Michael |
| 245 ## - TITLE STATEMENT | |
| Title | VAT, tariffs, and withholding : border taxes and informality in developing countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | IMF |
| Place of publication, distribution, etc. | [Washington]US |
| Date of publication, distribution, etc. | 2007 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 30 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Sets out a simple framework for considering the appropriate balance between VAT, tariffs and withholding taxes and characterizes their effects on output levels and the degree of informality. Characterizes optimal tax structures and addresses the implications for dealing with the revenue consequences of trade liberalization. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 3/19/09 |
| Action agent | JOYD |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | K26 |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CARICOM Documentation Centre | CARICOM Documentation Centre | 08/05/2023 | 11.01.02 K26 | 0000000027849 | 08/05/2023 | 08/05/2023 | Monograph |