Abstract
This paper presents details of a project that uses available data to construct an econometric model of alcohol taxation in Vietnam. The project was developed through a funding agreement between the Asia Pacific International Wine and Spirits Alliance (APIWSA) and the Research Office of Charles Sturt University (CSU). The purpose of such an econometric tax model is that it allows APIWSA to engage with stakeholders using evidence-based assumptions as to the effect on the Vietnamese alcohol market on any possible taxation reform scenarios. These effects include impact on pricing; consumer responses to price changes and consumption levels; and changes to government revenues.
Original language | English |
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Pages (from-to) | 133-168 |
Number of pages | 36 |
Journal | World Customs Journal |
Volume | 12 |
Issue number | 2 |
Publication status | Published - 01 Sept 2018 |