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VAT, Tariffs, and Withholding.

Author: Michael Keen
Publisher: Washington : International Monetary Fund, 2007.
Series: IMF Working Papers.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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 imports. It stresses too the potential importance of the creditable withholding taxes that are levied by many developing  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Keen, Michael.
VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries.
Washington : International Monetary Fund, ©2007
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michael Keen
ISBN: 9781451911916 1451911912
OCLC Number: 870245112
Description: 1 online resource (32 pages).
Contents: I. Introduction; II. Taxes and informality; Tables; 1. VAT Revenue from, and Income Tax Withholding on, Imports in Selected; III. Analyzing Taxes and Informality; A.A Model of Informality; B. Taxes and Informality; IV. Optimal Tax and Tariff Design in The Presence of Informality; A. Preliminaries; B. Optimal Tax Structures; V. Replacing Trade Tax Revenue; VI. Conclusions; Appendixes; I. Proof of Proposition 1; II. Proof of Proposition 2; III. Derivation of (14); IV. Proof of Proposition 3; V. Proof of Proposition 4; References.
Series Title: IMF Working Papers.

Abstract:

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 imports. It stresses too the potential importance of the creditable withholding taxes that are levied by many developing countries-which have also been ignored. If both of these instruments are optimally deployed, it is shown, then the usual prescription that a small economy should not deploy tariffs rema.

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