Welcome to my page! I am a principal analyst at the Congressional Budget Office (Washington DC). My research interests are on public finance and fiscal policy. I am currently engaged in projects on capital gains taxation, value added tax, entrepreneurship.

My preferred contact method is athiphatm at cbo dot gov

Education

• Ph.D. in Economics, Rice University (May 2008)
  Dissertation supervised by George R. Zodrow and Peter Mieszkowski.
• M.A. in Economics, Rice University (December 2007). 
• M.A. in International Economics and Finance, Chulalongkorn University, Bangkok, Thailand (May 2003).
• B.A. in Economics, Chulalongkorn University, Bangkok Thailand (May 2002)
  Graduated with first in class honors and awarded a gold medal for top graduate in the field of study.

Employment

• Principal Analyst, Tax Analysis Division, Congressional Budget Office (Washington DC), July 2008-Present.

Working Papers

• "New Evidence on the Tax Elasticity of Capital Gains", with Tim Dowd and Robert McClelland.
• "Taxes and Entrepreneurship: Evidence from the OECD Countries".
• "The Impact of the Estate Tax on Capital Gains Realizations: Evidence from the Taxpayer Relief Act of 1997", CBO working paper November 2010.
  

• "Revisiting the Excise Tax Effects of the Property Tax," with George R. Zodrow, 2012. Forthcoming in Public Finance Review.
• "Reflection on the Excise Tax Effects of the Property Tax," with George R. Zodrow, 2012. Proceedings of the One Hundred and Fourth Annual Conference on Taxation. Washington DC: National Tax Association.
• "Options for Changing the Tax Treatment of Charitable Contributions", with Seth Giertz, 2011. CBO Study.
• “The Efficiency Cost of a Local Property Tax,” with George R. Zodrow, 2010 in Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman, eds., Challenging the Conventional Wisdom on the Property Tax. Cambridge, MA: Lincoln Institute of Land Policy.
• "Efficiency and State and Local Taxation," with George R. Zodrow, 2009. Proceedings of the One Hundred and First Annual Conference on Taxation. Washington DC: National Tax Association.
• "State and Local Taxation of Business Property: A Small and Open Economy Perspective", with George R. Zodrow, 2005. Proceedings of the Ninety-Eight Annual Conference on Taxation, pp. 434-440. Washington DC: National Tax Association.