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This paper analyzes the welfare and distributional impacts of increasing taxes on cigarettes in Georgia. Increasing taxes on tobacco is an effective measure to reduce smoking. According to some estimates, increasing tobacco taxes could save more than GEL 3.6 billion and 53 thousand lives over a...
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The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health insurance. This raises critical questions about the impact on affordability for the poor as well as fundamental legal implications. The 2012 tax...
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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 …
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This paper assesses the feasibility of simulating the distributional impacts produced by various tax and transfer instruments in Viet Nam. Viet Nam's system of tax and transfer policies underwent frequent changes, in terms of diversity and adjustment scope. The most important source of data is...
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