Deterring Corruption Through Tax Reform: The Case of Thailand

Date of Award


Degree Type


Degree Name

Doctor of Law (SJD)



First Advisor

Dr. Christian Nwachukwu Okeke

Second Advisor

Dr. Sompong Sucharitkul

Third Advisor

Dr. Nancy Yonge


This study will examine how a modification to Thailand’s Real Property Tax and Capital Gains Tax systems, along with the implementation of a Death Tax scheme will provide the needed resources to help support the economic function of government in Thailand and help mitigate the widening economic disparity among the social classes. A major reform in Thailand’s tax system will create more benefits, provide resources and opportunities, and assist in reducing or (even completely) eliminating the motivation of Thailand’s working class to engage in acts of corruption. If we stop corruption from the “bottom” of Thailand’s social class by removing the “need” of the working class to engage in acts of corruption, we can then begin to change the culture of how corruption is viewed in Thailand. Because without this change in culture, Thailand’s anti-corruption laws can never be truly effective regardless of how perfect the law is drafted. This research will also delve into how implementing a Death Tax system in Thailand can act not only as a means to preventing the undue accumulation of excessive wealth but also serve as a way of taking back the ill-gotten gains from those who acquired their wealth through acts of corruption; so that the wealthy corrupt do not get to keep it all. Finally, this study will look to the tax laws and systems used in United States and the Philippines and provide a comparative analysis to what is currently in place in Thailand.


This dissertation may be found in the Golden Gate University Law Library.

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