TY  - BOOK
AU  - Keen, Michael
TI  - VAT, tariffs, and withholding : border taxes and informality in developing countries
PY  - 2007///
CY  - [Washington]US
PB  - IMF
N2  - 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
ER  -