Otherwise, there is a strong risk that benefits become locked-in and that path-dependencies develop which are hard to reverse. In Viet Nam, for example, this has acted as a barrier to the implementation of some environmental taxes, and has influenced tax rate-setting as well, as described in box 5.2. However, as long as environmental taxes are accompanied by a range of well-designed and targeted compensation measures for poor and vulnerable people, the negative impacts can at least be reduced, if not avoided.