VietnamTaxIncidence

Haughton (corresponding author): Department of Economics, Suffolk University, 8 Ashburton Place, Boston, MA 02108, USA. Email: jonathan.haughton@suffolk.edu. Quan: General Statistics Office, Hanoi, Vietnam. Bao: Economics University of Ho Chi Minh City, Vietnam. We would like to thank the Ford Foundation for financial support for this project, Nguyen Phong and the General Statistics Office of Vietnam for allowing us to use the data and for providing encouragement, participants at a GSO Workshop in Hanoi (August 2003) and seminars at Clark University and Suffolk University for helpful comments, and two anonymous referees for very useful suggestions.