Mai-Huong Vo; Nguyen-ngoc-Anh; Dauchy, Estelle; Nuong Nguyen - In: Fulbright review of economics and policy 3 (2023) 2, pp. 203-220
Purpose This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data...