Details about Athiphat Muthitacharoen

Access statistics for papers by Athiphat Muthitacharoen.

Last updated 2024-04-08. Update your information in the RePEc Author Service.

Short-id: pmu645

Working Papers

2024

1. The Double-Edged Sword: Unintended Consequences of SME Promotion Policy
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research View citations (1)

2023

2. Climbing the Economic Ladder: Earnings Inequality and Intragenerational Mobility among Thai Formal Workers
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
   Also in CESifo Working Paper Series, CESifo (2023)
   See also Journal Article Climbing the economic ladder: Earnings inequality and intragenerational mobility among Thai formal workers, Journal of Asian Economics, Elsevier (2023) (2023)
3. Digital Fiscal Stimulus and SMEs: Insights from Thailand's Half and Half Program
   CESifo Working Paper Series, CESifo

2022

4. Location Choice and Tax Responsiveness of Foreign Multinationals: Evidence from Asean Countries
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
   See also Journal Article LOCATION CHOICE AND TAX RESPONSIVENESS OF FOREIGN MULTINATIONALS: EVIDENCE FROM ASEAN COUNTRIES, The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd. (2023) (2023)

2021

5. How Do Taxpayers Respond to Tax Subsidy for Long-Term Savings? Evidence from Thailand's Tax Return Data
   CESifo Working Paper Series, CESifo
   Also in PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research (2021)
   See also Journal Article How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data, International Tax and Public Finance, Springer (2022) (2022)

2020

6. Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
7. Tax Rate Cut and Firm Investment: Evidence from Thailand
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
   See also Journal Article Tax rate cut and firm investment: evidence from Thailand, Applied Economics Letters, Taylor & Francis Journals (2021) View citations (3) (2021)

2019

8. Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries
   PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research View citations (2)
   See also Journal Article MULTINATIONAL TAX AVOIDANCE AND ANTI-AVOIDANCE ENFORCEMENT: FIRM-LEVEL EVIDENCE FROM DEVELOPING ASEAN COUNTRIES, The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd. (2022) (2022)

2018

9. Expanding the tax base
   MPDD Policy Briefs, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)
10. Improving tax administration
    MPDD Policy Briefs, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)

2017

11. Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries
    PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
12. Fiscal Stimulus and Household Debt: Evidence from Thailand's First-Car Buyer Tax Rebate
    PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research View citations (2)

2016

13. Assessing Tax Incentives for Investment: Case Study of Thailand
    PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research

2015

14. Gauging Households' Debt Tolerance: Evidence from Thailand
    PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research
    See also Journal Article Gauging Households’ Debt Tolerance: Evidence from Thailand, Applied Economics Journal, Kasetsart University, Faculty of Economics, Center for Applied Economic Research (2016) (2016)

2012

15. New Evidence on the Tax Elasticity of Capital Gains: Working Paper 2012-09
    Working Papers, Congressional Budget Office View citations (5)
16. Revisiting the Excise Tax Effects of the Property Tax: Working Paper 2012-05
    Working Papers, Congressional Budget Office View citations (2)

2010

17. The Impact of the Estate Tax on Capital Gains Realizations: Evidence from the Taxpayer Relief Act of 1997: Working Paper 2010-08
    Working Papers, Congressional Budget Office

2008

18. The Efficiency Costs of Local Property Tax
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

Journal Articles

2023

1. Climbing the economic ladder: Earnings inequality and intragenerational mobility among Thai formal workers
   Journal of Asian Economics, 2023, 89, (C)
   See also Working Paper Climbing the Economic Ladder: Earnings Inequality and Intragenerational Mobility among Thai Formal Workers, PIER Discussion Papers (2023) (2023)
2. Investment tax incentives and firm productivity: evidence from Thailand
   Applied Economics Letters, 2023, 30, (3), 275-279
3. LOCATION CHOICE AND TAX RESPONSIVENESS OF FOREIGN MULTINATIONALS: EVIDENCE FROM ASEAN COUNTRIES
   The Singapore Economic Review (SER), 2023, 68, (01), 217-242
   See also Working Paper Location Choice and Tax Responsiveness of Foreign Multinationals: Evidence from Asean Countries, PIER Discussion Papers (2022) (2022)

2022

4. How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data
   International Tax and Public Finance, 2022, 29, (3), 726-750
   See also Working Paper How Do Taxpayers Respond to Tax Subsidy for Long-Term Savings? Evidence from Thailand's Tax Return Data, CESifo Working Paper Series (2021) (2021)
5. MULTINATIONAL TAX AVOIDANCE AND ANTI-AVOIDANCE ENFORCEMENT: FIRM-LEVEL EVIDENCE FROM DEVELOPING ASEAN COUNTRIES
   The Singapore Economic Review (SER), 2022, 67, (06), 2049-2065
   See also Working Paper Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries, PIER Discussion Papers (2019) View citations (2) (2019)

2021

6. Tax rate cut and firm investment: evidence from Thailand
   Applied Economics Letters, 2021, 28, (3), 220-224 View citations (3)
   See also Working Paper Tax Rate Cut and Firm Investment: Evidence from Thailand, PIER Discussion Papers (2020) (2020)
7. VAT threshold and small business behavior: evidence from Thai tax returns
   International Tax and Public Finance, 2021, 28, (5), 1242-1275 View citations (4)

2019

8. Fiscal stimulus and debt burden: evidence from Thailand’s first-car-buyer tax rebate program
   International Tax and Public Finance, 2019, 26, (6), 1383-1415 View citations (2)

2016

9. An Empirical Investigation of the Consequences of Technostress: Evidence from China
   Information Resources Management Journal (IRMJ), 2016, 29, (2), 14-36 View citations (1)
10. Gauging Households’ Debt Tolerance: Evidence from Thailand
    Applied Economics Journal, 2016, 23, (1), 59-74
    Also in Asian Journal of Applied Economics, 23, (01)
    See also Working Paper Gauging Households' Debt Tolerance: Evidence from Thailand, PIER Discussion Papers (2015) (2015)

2015

11. New Evidence on the Tax Elasticity of Capital Gains
    National Tax Journal, 2015, 68, (3), 511-544 View citations (11)

2012

12. Heterogeneity in the Tax Responses of Personal Capital Gains Realizations
    National Tax Journal, 2012, 65, (4), 827-40
13. Revisiting the Excise Tax Effects of the Property Tax
    Public Finance Review, 2012, 40, (5), 555-583 View citations (5)