00675nam a2200133Ia 4500 11.01.02 K26 Keen, Michael VAT, tariffs, and withholding : border taxes and informality in developing countries IMF [Washington]US 2007 30 p. 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 M K26 33835 33835 0 0 0 0 CRCM CRCM 2023-05-08 0 11.01.02 K26 0000000027849 2023-05-08 00:00:00 2023-05-08 M