Cigarette tax pass-through in Vietnam: evidence from retailers’ data
Mai-Huong Vo,
Ngoc-Anh Nguyen,
Estelle Dauchy
et al.
Abstract:PurposeThis study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data collected from three waves of a nationwide retailer's survey, this study provides an evidence-based pass-through estimation for tobacco tax in Vietnam and contributes to the understanding of tax policy on smoking and sm… Show more
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