International Pro-Health Excise Tax Literature Review to Support the Ministry of Finance of Vietnam

This report summarizes the results of a review of international experience and best practices related to pro-health excise taxes. It examines best practices in around pro-health excise tax implementation in three areas: the development of the excise tax legislation; the structure of the taxes; and the processes put in place to evaluate and adjust the taxes. The report provides lessons for modifying and increasing Vietnam’s existing alcohol and tobacco taxes and for implementing the country’s proposed sugar-sweetened beverage tax. The LHSS Project conducted this literature review at the request of the Vietnam Ministry of Health’s Institute of Finance Strategy as the country considers revising its current excise tax law.