00704nam a2200145Ia 450000500170000008000170001710000180003424500890005226000300014130000100017152003310018158300180051294200110053099900170054120260716043932.0  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  cMmK26  c57152d57152