วารสารปี-40-ฉบับที่-4-resize

เกริกเกียรติ พิพัฒน์เสรีธรรม 61 วารสารราชบัณฑิตยสภา ปีที่ ๔๐ ฉบับที่ ๔ ต.ค.-ธ.ค. ๒๕๕๘ Abstract Economic Inequality Problem and Inheritance Tax in Thailand Krirkkiat Phipatseritham Fellow of the Academy of Moral and Political Science, The Royal Society, Thailand Inequality has become a national problem in Thailand. With rapid growth from the 1960s onwards, inequality in income in Thailand grew sharply worse. Thailand is one of the most unequal society in Asia. As those at the top of the income pyramid had more, inequality in wealth is even more skewed, especially in ownership of land and financial assets. These economic inequalities underlie inequalities of power, social position and access to resources of all kinds. Power is concentrated in the hand of the few at the top of the economic pyramid. This principle of oligarchy is found not only in national politics but also in institutions and structures through society. These inequities lie behind Thailand’s political turmoil of recent years. The revolution against the absolute monarchy in 1932, the issues of income and wealth inequality has partially solved. The government has pass the law for combating inequality in forms of “estate tax” and “inheritance tax” in 1933. The estate taxes are levied on resets of the owner who is dead. While the inheritance taxes are levied on transfer assets with the heir received from the estate. Keywords : economic inequality, estate taxes, inheritance taxes