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How can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?

How can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?

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This study proposes tax structure and tax administration reforms and other complementary policies that the governments of Cambodia, the Lao People's Democratic Republic, Myanmar and Viet Nam can introduce to safeguard and enhance revenue collection.
This study proposes tax structure and tax administration reforms and other complementary policies that the governments of Cambodia, the Lao People's Democratic Republic, Myanmar and Viet Nam can introduce to safeguard and enhance revenue collection.

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Published by: Asian Development Bank on Jul 15, 2013
Copyright:Attribution Non-commercial

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02/03/2014

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ECONOMICSAND RESEARCH DEPARTMENT
ERD WORKING PAPER SERIES NO. 29
Kanokpan Lao-Araya
November 2002
 Asian Development Bank 
How can Cambodia, Lao PDR,Myanmar, and Viet NamCope with Revenue LostDue to AFTA Tariff Reductions?
 
25
ERD Working Paper No. 29
H
OW
 
CAN
C
AMBODIA
, L
AO
PDR, M
YANMAR
,
AND
V
IET
N
AM
C
OPE
 
WITH
R
EVENUE
L
OST
D
UE
 
TO
AFTA T
ARIFF
R
EDUCTIONS
?
Kanokpan Lao-Araya
November 2002
Kanokpan Lao-Araya is an Economist at the Economics and Research Department. The author wishes tothank V.N. Gnanathurai and Teruo Ujiie for guidance and supervision of the study. The paper also benefitedfrom helpful comments from ADB colleagues Jayant Menon and Ernesto Pernia; and Tri Djandam and AnnaRobeniol of the ASEAN Secretariat.
 
ERD Working Paper No. 29
H
OW
 
CAN
C
AMBODIA
, L
AO
PDR, M
YANMAR
,
AND
V
IET
N
AM
C
OPE
 
WITH
R
EVENUE
L
OST
D
UE
 
TO
AFTA T
ARIFF
R
EDUCTIONS
?
26
 Asian Development BankP.O. Box 7890980 ManilaPhilippines
2002 by Asian Development BankNovember 2002ISSN 1655-5252The views expressed in this paperare those of the author(s) and do notnecessarily reflect the views or policiesof the Asian Development Bank.

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