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... Programme World Tourism Organization value- added tax value chain analysis Vietnam Association of Craft Villages Vietnam Handicraft Exporters Association Vietnam National Administration of Tourism... intermediaries and the end users 2.2.2 Tourism value chain and traditional handicraft value chain A key tool for measuring the linkages and economic flows associated with tourism is value chain analysis. .. understood, facilitated and enhanced? What are the strengths and weaknesses of the value chain analysis approach in this particular case study setting? How can the value chain analysis approach be