Mai-Huong Vo, Ngoc-Anh Nguyen, Estelle Dauchy and Nuong Nguyen
This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is…
Abstract
Purpose
This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data collected from three waves of a nationwide retailer's survey, this study provides an evidence-based pass-through estimation for tobacco tax in Vietnam and contributes to the understanding of tax policy on smoking and smoking-related issues.
Design/methodology/approach
Following increases in the excise tax and TCF tax on tobacco in 2019, the differential effect of the tax hike on the “treatment group” (domestic cigarettes) versus the “control group” (illicit cigarettes) using a difference-in-difference (DID) analysis has been studied. The study utilized unique longitudinal retailers’ data on cigarettes prices in Vietnam from 2018 to 2019 to estimate the tax pass-through rate for some of the most popular factory-made cigarette brands.
Findings
This study found evidence of an over-shifting of cigarette taxes on smokers. Specifically, it discovered that the tax increase is absorbed more by low-priced brand smokers compared to premium brand users due to (1) the limited increase in prices under a pure ad valorem system and (2) the way the Vietnamese currency is denominated. Additionally, there is evidence of cushioning to mitigate price shock on consumers as the real prices increase gradually over the period of one year after the tax change.
Originality/value
To the best of the authors’ knowledge, this study is the first to collect and analyze a unique panel micro-level data from three waves of a nationwide retailers’ survey, which captures the changes in marketing and pricing strategies of the tobacco industry in Vietnam before and after an increase in excise tax in 2019. The results of this study could be used as a reference for future policymakers in considering increasing taxes on tobacco.
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Binh Tran-Nam, Cuong Le-Van, Van Pham-Hoang and Thai-Ha Le
Le-Nguyen Duc Chinh and Martin Hayden
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality…
Abstract
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.
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Mildred Nuong Deri, Neethiahnanthan Ari Ragavan, Augustine Niber, Perpetual Zaazie, David Anandene Akazire, Martha Anaba and Dorlaar Andaara
The COVID-19 pandemic has long-lasting effects that necessitate business revision, innovation, and transformation in the hospital industry. The research in this field is, however…
Abstract
Purpose
The COVID-19 pandemic has long-lasting effects that necessitate business revision, innovation, and transformation in the hospital industry. The research in this field is, however, still incredibly underdeveloped. Hotels have faced unprecedented pressure due to the outbreak of novel COVID-19, forcing many to close temporarily or permanently. The aim of this study is to assess COVID-19 effect on hotels within the Bono region of Ghana, as the protocols are currently relaxed.
Design/methodology/approach
Using a quantitative approach, a stratified and purposive sampling method was used and 174 hotel managers in the Bono region responded to the research questions in relation to how their businesses were affected by the COVID-19 pandemic.
Findings
The findings showed that the most prominent and recurring measures among hotels are the application of hygiene standards, employee training and awareness, reduction of employees’ guest contact and ensuring a safer environment for both guests and employees.
Research limitations/implications
The study’s sample frame covers hotels in the Bono region of Ghana with lower star classifications, ranging from affordable to three stars in quality and service. Hotels should emphasize the importance of providing their personnel with ongoing training and education to prepare them to deal with the outbreak of the pandemic.
Practical implications
As a result, the study suggests that hotel operators give innovative, fascinating and delightful accommodation experiences that may boost customers’ authentic happiness, as well as offer possibilities for customers to gain positive, memorable experiences from their experience.
Social implications
Academia and hotel managers need to contribute to theory development in hotel marketing by analyzing changes in customer expectations and industry recovery measures to affect good changes in industry best practices in the aftermath of the epidemic.
Originality/value
This study makes a significant contribution to the body of knowledge of the service delivery system model research because it is one of the initial studies to examine hotel business operations and activities during the COVID-19 utilizing the Bono region as a case. Theoretical, managerial and policy implications are discussed to cope with this crisis.
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Sandra Goh and Ian Seymour Yeoman
This paper aims to look at the future development of new tourism attractions through the visionary project of a leading Vietnamese developer in a remote area of Northern Vietnam…
Abstract
Purpose
This paper aims to look at the future development of new tourism attractions through the visionary project of a leading Vietnamese developer in a remote area of Northern Vietnam in the Quang Ninh province.
Design/methodology/approach
Drawing from the theoretical perspective of place-making and the hero’s journey, this paper draws insights from a case study, an interview with two key informants in the private sector and literature review, to generate the drivers that will shape the future of tourism development in Yen Tu.
Findings
This paper identifies the visionary hero (leader), intangible heritage and creative place-making as the key drivers that will reconstruct and repackage the past for developing tourism destinations.
Originality/value
This paper extends the existing knowledge in the literature about the natural heritage and sacred mountains of Yen Tu, and included creative place-making to gain insights into the future of tourism development in rural areas.