Poapongsakorn, Nipon; Charnvitayapong, Kovit; Laovakul, … - In: International Tax and Public Finance 7 (2000) 1, pp. 63-82
We investigate whether more resources should be devoted to a Thai tax enforcement program which is aimed at bringing small businesses into the tax system. We show that the appropriate criteria for determining whether more resources should be devoted to tax enforcement is whether the...
