The Impact of Taxation Upon Economic Growth in Thailand, 1960-1978
Rarueysong, Chongrak
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https://hdl.handle.net/2142/70721
Description
Title
The Impact of Taxation Upon Economic Growth in Thailand, 1960-1978
Author(s)
Rarueysong, Chongrak
Issue Date
1981
Department of Study
Economics
Discipline
Economics
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Economics, Finance
Abstract
Thailand, like many other developing countries, has attempted to pursue its growth objective through taxation. Whether the growth of the Thai economy has been achieved mainly by taxation is not clearly known. The directions and magnitudes of the impact of taxation on economic growth remain to be examined.
The purpose of this thesis is to evaluate the effects of taxation upon economic growth in Thailand during 1960-78 by bringing taxation formally into the framework of growth analysis. Specifically speaking, this study analyzes the characteristics of the Thai economy and its growth performance, and the structure and trend of taxation based on some economic indicators. In addition the study evaluates the manner in which taxation would affect economic activities by incorporating the Thai tax system into the appropriate macroeconomic model and determining quantitatively the effects that taxation has on the growth of the economy based on the impact and delay multipliers of taxation. The thesis concludes with a summary of the findings and some implications for the pursuit of growth through tax policy.
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