VAT, tariffs, and withholding : border taxes and informality in developing countries (Record no. 57152)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00704nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043932.0 |
| 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 |
No items available.