Introducing a specific tax of VND 1750 (US$ 0.11) per pack of 20 cigarettes, indexed to inflation, would raise an additional VND 4.3 trillion (US$ 268 million) in tax revenue annually and avert approximately 339,000 premature deaths.
G Emmanuel Guindon, Centre for Health Economics and Policy Analysis, McMaster University, Hamilton, Ontario, Canada
Emily McGirr, School of Urban and Regional Planning, Queen’s University, Kingston, Canada
Hien Nguyen-Thi-Thu, Department of Economics, University of Commerce, Hanoi, Vietnam
Trung Dang-Vu, Department of Health Economics, Hanoi School of Public Health, Hanoi, Vietnam
Kinh Hoang-Van, Department of Economics, University of Commerce, Hanoi, Vietnam
Lam Nguyen-Tuan, World Health Organization, Vietnam