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Tax Reforms in Viet Nam: a Selective Analysis

Author

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  • Mundle, S.

Abstract

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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    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.

    More about this item

    Keywords

    TAXATION ; VIET NAM ; ECONOMIC REFORM;

    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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