Tax Reforms in Viet Nam: a Selective Analysis
AbstractIn this paper a framework of tax reform requirements for Viet Nam is developed based on theories of taxation, particularly Optimal Tax Theory, and International Tax Reform Experience in market and transitional economies. The framework is then used to analyze the structure and system of taxation in Viet Nam at the present stage reform. The paper concludes that the achievements of Viet Nam's tax reforms have bee mixed.
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Bibliographic InfoPaper provided by Asian Development Bank in its series Papers with number 18.
Length: 20 pages
Date of creation: 1998
Date of revision:
Contact details of provider:
Postal: Asian Development Bank, Economics and Development Resource Center. P.O. Box 789 Manila Philippines.
Fax: (63-2) 636-2648
Web page: http://www.adb.org/
More information through EDIRC
TAXATION ; VIET NAM ; ECONOMIC REFORM;
Find related papers by JEL classification:
- O53 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Asia including Middle East
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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- Mundle, Sudipto, 1999. "Fiscal policy and growth: Some Asian lessons for Asia," Journal of Asian Economics, Elsevier, vol. 10(1), pages 15-36.
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