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How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data
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. Our...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer US
2021
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8367029/ https://www.ncbi.nlm.nih.gov/pubmed/34421223 http://dx.doi.org/10.1007/s10797-021-09687-w |