Appendix

The distribution of overdue tax debt across 61 cities and provinces in Vietnam

Provinces
An Giang
Ba Ria - Vung Tau
Bac Giang
Bac Kan
Bac Ninh
Ben Tre
Binh Dinh
Binh Duong
Binh Phuoc
Binh Thuan
Ca Mau
Can Tho
Cao Bang
Da Nang
Dak Lak
Dak Nong
Dien Bien
Dong Nai
Dong Thap
Gia Lai
Ha Giang
Ha Nam
Ha Noi
Ha Tinh
Hai Duong
Hai Phong
Hau Giang
Ho Chi Minh City
Hoa Binh
Hung Yen
Khanh Hoa
Kien Giang
Kon Tum
Lai Chau
Lam Dong
Lang Son
Lao Cai
Long An
Nam Dinh
Nghe An
Ninh Binh
Ninh Thuan
Phu Tho
Phu Yen
Quang Binh
Quang Nam
Quang Ngai
Quang Ninh
Quang Tri
Soc Trang
Son La
Tay Ninh
Thai Binh
Thai Nguyen
Thanh Hoa
Thua Thien Hue
Tuyen Quang
Vinh Long
Vinh Phuc
Yen Bai
Tien Giang