{"title":"The Impact of Population Aging on Personal Income Tax Revenue in Vietnam","authors":"Hoang-Oanh Nguyen, Viet-Hung Nguyen, Thi-Bich-Ngoc Vu, Thanh-Long Giang","doi":"10.1177/00219096231200594","DOIUrl":null,"url":null,"abstract":"This paper examines the impact of population aging on personal income tax (PIT) revenue in Vietnam for the period 2014–2030. With the assumptions of a changing tax base and growing real gross domestic product (GDP), the total PIT revenue is projected to increase in absolute terms. However, the projected total PIT revenue as a percentage of GDP under an aging population and the counterfactual results (without aging population) show a negative impact on PIT revenue in the studied period.","PeriodicalId":46881,"journal":{"name":"Journal of Asian and African Studies","volume":"18 1","pages":"0"},"PeriodicalIF":1.1000,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Asian and African Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/00219096231200594","RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"AREA STUDIES","Score":null,"Total":0}
引用次数: 0
Abstract
This paper examines the impact of population aging on personal income tax (PIT) revenue in Vietnam for the period 2014–2030. With the assumptions of a changing tax base and growing real gross domestic product (GDP), the total PIT revenue is projected to increase in absolute terms. However, the projected total PIT revenue as a percentage of GDP under an aging population and the counterfactual results (without aging population) show a negative impact on PIT revenue in the studied period.
期刊介绍：
The Journal of Asian and African Studies (JAAS) was founded in 1965 to further research and study on Asia and Africa. JAAS is a peer reviewed journal of area studies recognised for consistent scholarly contributions to cutting-edge issues and debates. The journal welcomes articles, research notes, and book reviews that focus on the dynamics of global change and development of Asian and African nations, societies, cultures, and the global community. Published articles cover: -development and change -technology and communication -globalization -public administration -politics -economy -education -health, wealth, and welfare -poverty and growth -humanities -sociology -political science -linguistics -economics JAAS adheres to a double-blind reviewing policy in which the identity of both the reviewer and author are always concealed from both parties. Decisions on manuscripts will be taken as rapidly as possible. However, while it is hoped that a decision can be made in 6-8 weeks, the refereeing process makes it impossible to predict the length of time that will be required to process any given manuscript.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
