Making concessions pay? Historical vs. potential tax revenues from Laos’s rubber sector

This paper draws on ongoing research in Laos, where improved concession inventory efforts have helped stimulate a wide-ranging debate (both in and out of government) about the country’s stillopaque processes of concession taxation. Using the rubber sector, this paper examines a pair of concession-taxation strategies that have been pursued to varying degrees both in Laos and more broadly: