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Analyzing the Thai tax system's impact on income distribution, this research paper utilizes 2005 data to assess whether the system is progressive or regressive across five income quintiles. It examines tax incidence in relation to poverty reduction and access to education and health services. The findings reveal a marginal improvement in income equality post-tax, with a slight decrease in the Gini coefficient, yet overall income disparity worsened, suggesting a regressive tax regime. The paper concludes with policy recommendations to address these issues.
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Tax Incidence and Poverty Reduction: Assessing the Effects of Taxes on Income Distribution in Thailand, Joseph Ato Forson
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- 2013
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