Haughton, Jonathan; Quan, Nguyen The; Bao, Nguyen Hoang - In: Asian Economic Journal 20 (2006) 2, pp. 217-239
This paper examines the incidence of taxation in Vietnam, using data from the Living Standards Survey of 1997-1998 and an input-output matrix for 1997. The tax system in 1998 was slightly progressive, taking the equivalent of 7.8percent of spending for households in the lowest, and 10.3percent...