Evaluating Tax Reform in Vietnam Using General Equilibrium Methods

@inproceedings{Chan1999EvaluatingTR,
  title={Evaluating Tax Reform in Vietnam Using General Equilibrium Methods},
  author={Nguyen Ngoc Chan and Madanmohan Ghosh and John Mayson Whalley},
  year={1999}
}
In this paper we use a general equilibrium model of Vietnam, calibrated to 1995 data, to analyze tax reform options for Vietnam. We focus on aggregate welfare impacts as well as welfare of household groups ranked by income. The main focus is on indirect tax reform (VAT), but we also examine reforms in the external sector given both the revenue importance of the tariff and the role of tariffs in protecting domestic industry. Our numerical general equilibrium model is used to perform a series of… CONTINUE READING

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