Cigarette affordability and impacts of 2014 tax reform in Vietnam

Background Vietnam revised the Excise Tax Law in 2014 leading to an increase of the cigarette excise tax rate from 65% of ex-factory price to 70% in January 2016, and to 75% in January 2019. The government plans to make other excise tax reforms in 2018. This study explored the impacts of 2014 Excis...

Full description

Bibliographic Details
Main Authors: Thi Tuyet Tran, Thi Nguyet Tu Tran, Thi Thu Le, The Son Dao, Tuan Lam Nguyen, Mark Goodchild
Format: Article
Language:English
Published: European Publishing 2018-03-01
Series:Tobacco Induced Diseases
Subjects:
Online Access:http://www.journalssystem.com/tid/Cigarette-affordability-and-impacts-of-2014-tax-reform-in-Vietnam,84523,0,2.html