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The Collaborative Funding Program for
Southeast Asia Tobacco Control Research

IMPACTS OF TOBACCO
TAXATION ON INCOME
EQUITY IN VIETNAM
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Cu Chi Loi, Ph.D.

Financial support from
The Rockefeller Foundation and
Thai Health Promotion Foundation

IMPACTS OF TOBACCO TAXATION
ON INCOME EQUITY IN VIETNAM

Cu Chi Loi, PhD
Vietnam Institute of Economics
Hanoi, Vietnam

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Supported by
Southeast Asia Tobacco Control Alliance (SEATCA)
Under The Collaborative Funding Program for Tobacco Contorl Research

Financial support from
The Rockefeller Foundation and
Thai Health Promotion Foundation (ThaiHealth)

February 2008

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TABLE OF CONTENTS

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Acknowledgements

6

Executive Summary

7

1. Introduction

9

2. Tobacco Taxation and its Role in Budget Revenue

11

3. Tobacco Consumption in Vietnam

14

4. Impacts of Tobacco Taxation on Income Equity: Methodology and Data

17

4.1. Methodology

17

4.2. Data

21

5. Results and Comments

23

6. Conclusions

26

References

27

Appendices

28

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LIST OF TABLES
Table 1

Special tax rates for cigarettes in Vietnam in 1999

12

Table 2

State budget contribution in the 1995-2000 period

12

Table 3

Smoking prevalence rate categorized by gender and area in 2002

14

Table 4

Consumption of over 10 cigarettes per day, by gender and
urban/rural areas in 2002 among current smokers

15

Average price per pack of cigarettes, purchase rate under
VND 2000 per pack (%), categorized by living standards
and gender (smokers)

15

Table 6

Special tax rate

21

Table 7

Average Expenditure (of tobacco) per capita, share of tobacco
expenditure in total expenditure, average excise duty, share
of excise duty in total expenditure, and average expenditure
net of excise duty

23

Table 5

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Table 8

Share of consumption expenditure by each group in total
consumption expenditure

3

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LIST OF FIGURES/DIAGRAMS
Figure 1

Diagram I

Tax rate as percentage of retail price of Vietnam and selected
countries in late 1990s

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Lorenz Curve

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ABBREVIATIONS

VHS – Vietnam National Health Survey
GSO – General Statistical Office
VHLSS – Vietnam Household Living Standards Survey
VASS – Vietnamese Academy of Social Sciences
VND – Vietnamese Dong
WHO – World Health Organization
GDP – Gross Domestic Product
CPI – Consumer Price Index

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ACKNOWLEDGEMENTS
This study is carried out under the joint grant from The Rockefeller Foundation and the
Thai Health Promotion Foundation (ThaiHealth) with technical assistance fro...
Cu Chi Loi, Ph.D.
The Collaborative Funding Program for
Southeast Asia Tobacco Control Research
Financial support from
The Rockefeller Foundation and
Thai Health Promotion Foundation
IMPACTS OF TOBACCO
TAXATION ON INCOME
EQUITY IN VIETNAM
>>
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