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How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data |
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| Authors: | Muthitacharoen Athiphat Burong Trongwut |
| Institution: | 1.Faculty of Economics, Chulalongkorn University, Bangkok, Thailand ;2.Revenue Department, Bangkok, Thailand ; |
| Abstract: | 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... |
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