Tax Incidence in Vietnam

Chia sẻ: Minhanh Minhanh | Ngày: | Loại File: PDF | Số trang:0

lượt xem

Tax Incidence in Vietnam

Mô tả tài liệu
  Download Vui lòng tải xuống để xem tài liệu đầy đủ

This paper examines the incidence of taxation in Vietnam, using data from the Living Standards Survey of 1997-98 and an input-output matrix for 1997. The tax system in 1998 was slightly progressive, taking the equivalent of 7.8% of spending for households in the lowest, and 10.3% from households in the highest, expenditure quintile. The replacement of the turnover tax by a VAT in January 1999 made the system marginally more progressive, while the falling importance of taxes on trade has had a negligible effect on the overall incidence of the tax system.......

Chủ đề:

Nội dung Text: Tax Incidence in Vietnam

Đồng bộ tài khoản