Doran, Christopher M.; Byrnes, Joshua M.; Higashi, Hideki; … - 2010
This study explores the impact on government taxation revenue from increasing excise on cigarettes in Vietnam. A …. The additional gain in government revenue, expressed in NPV terms, ranges from a low of VND 69,579 billion (or USD $4 … Vietnamese government to increase revenue at the same time as reducing tobacco consumption. Further research into the wider …