VAT threshold and small business behavior: evidence from Thai tax returns

International Tax and Public Finance - This paper examines how small firms respond to the VAT registration threshold in the context of high informality. Using the panel of VAT and corporate income...     

How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data

International Tax and Public Finance - 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...