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Tax Reforms in Viet Nam: a Selective Analysis


  • Mundle, S.


In 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.

Suggested Citation

  • Mundle, S., 1998. "Tax Reforms in Viet Nam: a Selective Analysis," Papers 18, Asian Development Bank.
  • Handle: RePEc:fth:asdbed:18

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    References listed on IDEAS

    1. Joshua Greene & Delano Villanueva, 1991. "Private Investment in Developing Countries: An Empirical Analysis," IMF Staff Papers, Palgrave Macmillan, vol. 38(1), pages 33-58, March.
    2. Perron, Pierre, 1988. "Trends and random walks in macroeconomic time series : Further evidence from a new approach," Journal of Economic Dynamics and Control, Elsevier, vol. 12(2-3), pages 297-332.
    3. Fielding, David, 1997. "Adjustment, trade policy and investment slumps: evidence from Africa," Journal of Development Economics, Elsevier, vol. 52(1), pages 121-137, February.
    4. Granger, C. W. J. & Newbold, P., 1974. "Spurious regressions in econometrics," Journal of Econometrics, Elsevier, vol. 2(2), pages 111-120, July.
    5. Kalpana Kochhar & Erik Offerdal & Louis Dicks-Mireaux & Mauro Mecagni & Jianping Zhou & Balázs Horváth & David John Goldsbrough & Sharmini Coorey, 1996. "Reinvigorating Growth in Developing Countries; Lessons from Adjustment Policies in Eight Economies," IMF Occasional Papers 139, International Monetary Fund.
    6. Kormendi, Roger C. & Meguire, Philip G., 1985. "Macroeconomic determinants of growth: Cross-country evidence," Journal of Monetary Economics, Elsevier, vol. 16(2), pages 141-163, September.
    7. Dhaneshwar Ghura, 1997. "Private Investment and Endogenous Growth; Evidence From Cameroon," IMF Working Papers 97/165, International Monetary Fund.
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    Cited by:

    1. 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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    JEL classification:

    • O53 - Economic Development, Innovation, 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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