ISBN: 978 1 84844 997 8
Mehling, Michael; Rodi, Michael; Schlegelmilch, Kai: Designing Environmental Taxes in Countries in Transition. A Case Study of Vietnam. In: Milne, Janet E.; Andersen, Mikael S. [Hrsg.]: Handbook of Research on Environmental Taxation, 122 ff. Edward Elgar Publishing 2012.
Vietnam has implemented its first steps of an environmental tax reform that entered into force on January 1, 2012. This chapter will explore the background and design of this reform project, and will describe the reform process. Given the scope and the implementation of this reform, the Vietnamese example can serve as a valuable case study for the role and design of environmental tax reforms in transition countries.