The empirical analysis of cigarette tax avoidance and illicit trade in Vietnam, 1998-2010.
Minh Thac Nguyen
Hien Thi Thu Nguyen
Tuan Anh Hoang
Anthony D So
- Publisher: Public Library of Science (PLoS)
(issn: 1932-6203, eissn: 1932-6203)
Social and Behavioral Sciences | Fiscal Policy | Research Article | Public Finance | Medicine | Health Care Policy | Public Policy | Science Policy and Economics | Political Science | Q | Economics | R | Agricultural Economics | Science | Science Policy | Government Spending and Taxation | Information Economics | Tobacco Control | Public Health | Non-Clinical Medicine | Health Economics
Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry...