VAT, tariffs, and withholding: Border taxes and informality in developing countries

Journal of Public Economics

Volumn 92, Issue 10-11, 2008, Pages 1892-1906

  Keen, Michael ^a  

^a INTERNATIONAL MONETARY FUND   (United States)

Author keywords

Tariffs; Trade liberalization; Value added tax; Withholding taxes

Indexed keywords

EID: 53549135748     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2008.05.006     Document Type: Article

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