Making Fiscal Decentralization Work in Vietnam
AbstractVietnam is a poor country with large and increasing needs in infrastructure, education, health, and other areas of the public sector. The current policy of the Government of Vietnam (GOV) is not to increase tax effort, but actually to reduce it. Recently, the GOV has cut the rates of several taxes with the goal of making Vietnam’s exports more competitive internationally and to attract more foreign direct investment. Tax revenues will be further cut in the near future as the GOV prepares for accession to the WTO by reducing the level and dispersion of customs tariff rates.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0404.
Length: 110 pages
Date of creation: 01 Aug 2004
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
Fiscal Decentralization; Vietnam; tax effort;
Other versions of this item:
- Jorge Martinez-Vazquez, 2005. "Making Fiscal Decentralization Work in Vietnam," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0513, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- NEP-ACC-2005-05-07 (Accounting & Auditing)
- NEP-ALL-2005-05-07 (All new papers)
- NEP-DEV-2005-05-07 (Development)
- NEP-SEA-2005-05-07 (South East Asia)
- NEP-TRA-2005-05-07 (Transition Economics)
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- Roy Bahl & Jorge Martinez-Vazquez, 2013.
"Sequencing Fiscal Decentralization,"
Annals of Economics and Finance,
Society for AEF, vol. 14(3), pages 641-687, December.
- Nguyen, Hoang-Phuong, 2008. "What is in it for the poor? Evidence from fiscal decentralization in Vietnam," MPRA Paper 9344, University Library of Munich, Germany.
- World Bank, 2004. "Vietnam Development Report 2005 : Governance," World Bank Other Operational Studies 15650, The World Bank.
- Brehm, Stefan, 2013. "Fiscal Incentives, Public Spending, and Productivity – County-Level Evidence from a Chinese Province," World Development, Elsevier, vol. 46(C), pages 92-103.
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