When Vietnam entered WTO in 2007 it was granted an accession period up to 2014. During this period tariffs would have … Vietnam has many state-owned enterprises that do not behave in a profit maximizing way. The model simulations show that the … of income will take place among the poor rural households in Vietnam. We propose other tariff reforms that both raise …

income households most. Conversely, increases in progressive income or payroll taxes have negative effects on the economy but …