This paper studies whether Thai Government’s first car tax-rebate scheme implemented during
September 16, 2011 through December 31, 2012 causes an increase in excise taxes collected from
vehicles and related products i.e. gasoline, battery and air-conditioning. Paired sample t-test results
indicate that only the excise taxes on vehicles increase during the period of the scheme. The further
analysis on monthly excise taxes confirm the results from the paired sample t-test except for the excise
taxes from air conditioning that also have the similar pattern to that from vehicles. The results suggest
that the scheme causes the increase in excise taxes collected from vehicles and air conditioning but
does not have any impact on excise taxes from consumable goods such as gasoline and batteries