Publication Code: Q8
This paper reviews some of the major
conceptual issues faced in measuring the incidence of taxes and public expenditures in
Thailand. It represents some of the assistance provided by Professors Dahlby and McKenzie,
of the University of Alberta and University of Calgary respectively, to the TDRI project
on "Measuring the Incidence of the Thai Fiscal System". The project,
commissioned by the Fiscal Policy Office of the Thai Ministry of Finance, was directed by
Dr. Direk Phatmasiriwat of TDRI's Natural Resources and Environment Program. David Bezic,
a CIDA-funded intern at TDRI, and Thitima Songsakul, a CIDA-funded TDRI scholarship
student at Queen's also participated in the project.
October 1997