Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/146267 
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper No. 2016/73
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
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 the Viet Nam Household Living Standards Survey. Investigation of the survey data shows the wide-ranging feasibility of simulating tax and benefit instruments, though more details are available for transfer instruments. The microsimulation should thus focus more on the transfer instruments, which invites interests from a range of government agencies, international organizations, and non-governmental organizations.
Subjects: 
microsimulation
tax
transfer
distributional impact
Viet Nam
JEL: 
C15
D04
D31
H21
H24
H53
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-116-1
Document Type: 
Working Paper

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