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...

This report presents the supply and use tables based on the 1993 SNA for 18 economies in Asia and the Pacific region. The tables show detailed structure of the supply and uses of goods and services within an economy and enable a robust cross-country comparison of gross value added and its...