The OECD Centre for Tax Policy and Administration and the OECD Development Centre are collaborating on a project to explore solutions for better financing of social protection through general taxation, social contributions and the contribution of the informal sector in low- and middle-income countries. This report is part of this project, funded by the Swedish International Development Cooperation Agency (Sida).
The report was led by Gioia de Melo and written jointly by Sabine Laudage Teles, Antoine Cazals, Gioia de Melo, Céline Colin and Michaël Sicsic, economists at the OECD Centre for Tax Policy and Administration, and Pablo Suárez Robles and Johan van der Ploeg, economists at the OECD Development Centre, under the supervision and guidance provided by Bert Brys, Head of the Country Tax Policy Unit at the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration. At the OECD Centre for Tax Policy and Administration, the report was prepared under the leadership of the Director, Manal Corwin, the Deputy Director, Ben Dickinson and the Head of the Tax Policy and Statistics Division, Kurt Van Dender. At the OECD Development Centre, the report was produced under the supervision of the Director, Ragnheiður Elín Árnadóttir, the Head of the Inclusive Development and Partnerships Division, Bathylle Missika, and the Head of the Social Cohesion Unit, Alexandre Kolev. .
The OECD would like to thank the Ministry of Social Development and Human Security, the Ministry of Finance, the Revenue Department, the Social Security Office and the Office of the National Economic and Social Development Plan in Thailand, for their active involvement and support throughout the project. Finally, the team is grateful to Arthur van de Meerendonk for his valuable input supporting the costing analysis of social protection needs.