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 ...

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 ...

Sri Lanka faces a challenge to emerge from the continuing economic crisis of unsustainable public debt. This paper sets out four important reasons to undertake an early domestic debt restructuring (DDR), by way of reprofiling ...