Study on Land Tax and Land Fees Policy in Lao PDR

The report found that it cost the administration LAK 14 billion (USD 1.4 million) to collect LAK 27 billion (USD 2.7 million) as Land Tax. It also suggested some reform measures if the target revenue is to be met.
http://www2.gtz.de/Fdokumente/Fbib/F06-1112.pdf

LAOS IN THE ASEAN FREE TRADE AREA: TRADE,REVENUE AND INVESTMENT IMPLICATIONS

This article examines the likely impact of AFTA membership on Laos’s trade,
government revenue and foreign investment flows. It founded that the membership would basically make Laos better off. The paper can be downloaded at
http://dspace-dev.anu.edu.au/bitstream/1030.58/11253/2/pep-276.pdf