The Impact of Personal Income Tax on Economic Growth: The Case of China and Thailand

• Main Authors: Kaewsopa, Wanchai, Tan, Xueping, Fu, Qi
• Format: text
• Published: Animo Repository 2022
• Subjects: taxation; personal income tax; value-added tax; corporate income tax; economic growth
• Online Access: https://animorepository.dlsu.edu.ph/apssr/vol22/iss2/4; https://animorepository.dlsu.edu.ph/context/apssr/article/1419/viewcontent/RA_203.pdf
• Institution: De La Salle University

This paper aims to study the impact of personal income tax (PIT) on economic growth in China and Thailand using the Chinese and Thai data, which were collected between 1999 and 2018, after the economic crisis of Thailand in 1997. The ordinary least squares (OLS) method was used to analyze the annual...