This is a part of the parade during the 2nd Elephant festival in Xaiyaburi province, February 2008, in which People wearing ghost costume and walked along the street together with elephants. Is the story of this parade the same as the Pee Ta Kon festival in thailand?
I can tell you that Laos use to have this type of festival long long ago. Even before Communist took over. Maybe it was small and in isolated. Now it is just bigger and more attention. Most of all their are pictures now.
I think the Pee Ta Khon festival was originated in Laos, or it used to be called Luang Prabang kingdom. Notice that they are similar to Pou yneu Nya yneu, because the festivities are dedictated to the deceased. My theory is that this celebration started way before Buddhism became dominant, which conlcudes that this custom is Animism (sasana phi), with some Buddhist elements.