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Tax rate cut and firm investment : evidence from Thailand
Athiphat Muthitacharoen - In: Applied economics letters 28 (2021) 3, pp. 220-224
Persistent link: https://www.econbiz.de/10012415137
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How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand’s tax return data
Athiphat Muthitacharoen; Trongwut Burong - In: International tax and public finance 29 (2022) 3, pp. 726-750
Persistent link: https://www.econbiz.de/10013268136
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The unequal benefits of tax subsidies for household saving and investment : vidence from Thailand's tax return data
Athiphat Muthitacharoen; Pasuk Phongpaichit - In: Southeast Asian journal of economics 8 (2020) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10012813437
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How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand's tax return data
Athiphat Muthitacharoen; Trongwut Burong - 2021
This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long-term savings in order to obtain causal identification....
Persistent link: https://www.econbiz.de/10012437871