VAT, Tariffs, and Withholding : Border Taxes and Informality in Developing Countries /
This paper explores the implications of a distinctive feature of the value added tax (VAT) that is stressed by practitioners but essentially ignored by theorists: that it functions, in part, as a tax on the purchases of informal operators from formal sector businesses and, not least, on their import...
| Prif Awdur: | |
|---|---|
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
2007.
|
| Cyfres: | IMF Working Papers; Working Paper ;
No. 2007/174 |
| Mynediad Ar-lein: | Full text available on IMF |