Table 3. Impact of cigarette price increase in Vietnam under Scenario A and Scenario B on treatment cost averted, number of men avoiding catastrophic health expenditures and extreme poverty, and additional tax revenue collected in Vietnam.

Variables by income groups	Scenario A: 32% price increase * ‡	Scenario B: 62% price increase †‡
Treatment cost averted (in LCU, billions ($Int, millions))
First (bottom 20%)	2,346 (304)	4,545 (589)
Second	2,901 (376)	5,618 (728)
Third	2,323 (301)	4,506 (584)
Fourth	1,227 (159)	2,377 (308)
Fifth (top 20%)	949 (123)	1,837 (238)
Total	9,746 (1,263)	18,882 (2,447)
First: fifth ratio	2.5	2.5
Number of men avoiding catastrophic health expenditures (in thousands)
First (bottom 20%)	72.6	140.7
Second	89.7	173.8
Third	72.0	139.4
Fourth	38.0	73.6
Fifth (top 20%)	12.9	25.0
Total	285.2	552.5
First: fifth ratio	5.6	5.6
Number of men avoiding extreme poverty
First (bottom 20%)	72,621	140,704
Second	12,124	23,491
Third	9,734	18,841
Fourth	0	0
Fifth (top 20%)	0	0
Total	94,479	183,036
First: fifth ratio	-	-
Additional tax revenues (in LCU, billions ($Int, millions))
First (bottom 20%)	1,737 (225)	827 (107)
Second	2,780 (360)	2,444 (317)
Third	3,059 (396)	3,556 (461)
Fourth	2,149 (279)	2,955 (383)
Fifth (top 20%)	2,039 (264)	3,137 (406)
Total	11,764 (1,525)	12,918 (1,674)
First: fifth ratio	0.85	0.26

*Scenario A- Increase in ad valorem tax from the current 75% to 90% plus an introduction of a specific tax at VND3,000 per pack (equivalent to 32% increase in retail price).

^†Scenario B- Increase in ad valorem tax from the current 75% to 120% plus an introduction of a specific tax at VND5,000 per pack (equivalent to 62% increase in retail price).

^‡ Price elasticity used, by income group: First -0.85, second/third/fourth -0.53, fifth -0.35.