Phommanod , N. . . ., Kitpoka, P. . and Leeds, C. . (2020) “Personal Income Tax, A Case Study on Tax Allowance for Married Couple”, Journal of Thai Justice System, 13(2), pp. 79–92. available at: https://so04.tci-thaijo.org/index.php/JTJS/article/view/230821 (accessed: 16 December 2025).