00623nam a2200109Ia 4500080001700000100001800017245008900035260003000124300001000154520033100164583001800495  a11.01.02 K26  aKeen, Michael  aVAT, tariffs, and withholding : border taxes and informality in developing countries  bIMFa[Washington]USc2007  a30 p.  aSets 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.  c3/19/09kJOYD