Normal view MARC view ISBD view

VAT, tariffs, and withholding : border taxes and informality in developing countries

By:

Keen, Michael

Material type: Text

TextPublication details: IMF [Washington]US 2007Description: 30 pAction note:

3/19/09 JOYD

Summary: 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.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Call number	Status	Barcode
Monograph	CARICOM Documentation Centre	11.01.02 K26 (Browse shelf(Opens below))	Available	0000000027849

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.