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...

The paper analyzes the process of urben-rural transition under way in Vietnam in the context of its transition to a market economy. In managing this process of change, the government will face important choices on the patterns of urban and rural development and the linkages between the two....

This paper attempts to assess the distributive impact of the economic adjustment program in India. It begins by discussing the analytical complexities of disentangling the impact of reforms from that of other autonomous developments in the economy. It then goes on to isolate and analyze the main...