Now showing items 1-2 of 2

    • Restoring Efficient Tax Collection Methods: Withholding Tax and Pay-As-You-Earn 

      Background Note;No. 01
      Gunewardena, Dileni; de Mel, Nishan; Moore, Mick; Devarajan, Shanta; Rajkulendran, Raj Prabu; Siyambalapitiya, Sumini
      (Colombo: Verite Research, 2022-06)
      The note estimates the additional revenue that can be collected from reinstating in Sri Lanka two methods of efficient tax collection that were discontinued in 2020. That is: the withholding tax (WHT) and the pay-as-you-earn ...
    • Targeting Assistance: Electricity Consumption is a Superior Method 

      Background Note;No. 02
      Siyambalapitiya, Sumini; Gunewardena, Dileni
      (Colombo: Verite Research, 2022-07)
      This note recommends household electricity use as a determinant of eligibility for welfare benefits. As Sri Lanka’s crisis continues, up to 50% or more of the population is likely to need state support, however current ...