A Cost-Benefit Analysis of Tax Enforcement in Thailand

N Poapongsakorn, K Charnvitayapong, D Laovakul, S Suksiriserekul and Bev Dahlby ()

Working Papers from John Deutsch Institute for the Study of Economic Policy

Abstract: 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 exceeds the social marginal loss inflicted on the small business sector.

Keywords: TAXATION; THAILAND (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Pages: 31 pages
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:jdi:wpaper:02

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