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The Double-Edged Sword: Unintended Consequences of Small and Medium-Sized Enterprise Promotion Policy
This paper examines the effects of a revenue-based threshold for tax incentives for small and medium-sized enterprises (SMEs) in Thailand. It explores the challenge of designing policies that support SMEs without discouraging their growth.
The paper focuses on the introduction in 2011 of the B30 million revenue cap as a criterion for Thailand’s SME tax scheme, noting a bunching of firms just below the cap. It highlights the double-edged nature of size-based SME policies: while intended to help small businesses, such measures may inadvertently suppress growth for firms near the threshold and potentially create resource misallocation.
The paper focuses on the introduction in 2011 of the B30 million revenue cap as a criterion for Thailand’s SME tax scheme, noting a bunching of firms just below the cap. It highlights the double-edged nature of size-based SME policies: while intended to help small businesses, such measures may inadvertently suppress growth for firms near the threshold and potentially create resource misallocation.
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