Environmental Pollution Tax Law in Viet Nam (GIZ)

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This document is a “Frequently Asked Questions” briefing on the draft Environmental Pollution Tax Law of Vietnam in 2010. The brief provides an overview of the proposed tax including objects taxed, along with their corresponding tax rates. The brief presents the outputs of the Computable General Equilibrium Model which is used to examine the hypothetical impacts of the environmental tax. The models simulation results are highlighted, while shortfalls of the draft law are identified. To conclude, policy recommendations and reform suggestions are presented.