Emergency Decree Amending the Revenue Code (No. 15), 14 January 1988.
Among other things, this Thailand Decree increases tax allowances for spouses and children as follows: 1) the spousal allowance is set at 15,000 Baht; 2) the allowance for a legitimate or adoptive child born or adopted on or before 1987 of the income earner or the income earner's spouse is set at 7000 Baht per child; and 3) the allowance for children born or adopted after 1987 is set at 7000 Baht for up to three children, subtracting first the number of children covered by 2) above.
D000293:Adolescent; D000367:Age Factors; D001208:Asia; D001210:Asia, Southeastern; D002648:Child; D003710:Demography; D003906:Developing Countries; D004467:Economics; D005191:Family Characteristics; D016656:Family Planning Policy; D005195:Family Relations; D005376:Financial Management; D007878:Legislation as Topic; D009042:Motivation; D011153:Population; D011154:Population Characteristics; D011640:Public Policy; D018454:Spouses; D013660:Taxes; D013785:Thailand
Age Factors; Asia; Child; Demographic Factors; Developing Countries; Economic Factors; Family And Household; Family Characteristics; Family Policy; Family Relationships; Financial Activities; Incentives; Legislation; Policy; Population; Population Characteristics; Social Policy; Southeastern Asia; Spouse; Taxation; Thailand; Youth