1. School of Public Finance, College of Economics, Law and Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
2. Health and Agricultural Policy Research Institute, College of Economics, Law and Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
3. School of Business and Management, RMIT University Vietnam, Ho Chi Minh City, Vietnam
4. College of Economics, Law and Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam