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.
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