Hyun H. Son (2006) did study by using 1998 Socio-Economic survey in Thailand.
She derived the poverty elasticity for the general class of poverty and proposed the
pro-poor index that can be used to assess government expenditure and tax policies.
The pro-poor index from the study suggests that while there are any government
subsidies, it will benefit the poor more than the non-poor and achieve the maximum
reduction in poverty.