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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.

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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.

3/19/09 JOYD

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