| 000 | 00675nam a2200133Ia 4500 | ||
|---|---|---|---|
| 080 | _a11.01.02 K26 | ||
| 100 | _aKeen, Michael | ||
| 245 | _aVAT, tariffs, and withholding : border taxes and informality in developing countries | ||
| 260 |
_bIMF _a[Washington]US _c2007 |
||
| 300 | _a30 p. | ||
| 520 | _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. | ||
| 583 |
_c3/19/09 _kJOYD |
||
| 942 |
_cM _mK26 |
||
| 999 |
_c33835 _d33835 |
||