Poapongsakorn, N; Charnvitayapong, K; Laovakul, D; … - John Deutsch Institute for the Study of Economic Policy … - 1995
The revenue generated by a taxpayer survey, which brings small businesses into the tax system in Thailand, exceeds its administration cost, but we show that expanding the survey is not warranted unless the shadow price of tax revenue times the net marginal revenue from expanding the survey...