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Now showing items 11-14 of 14
The Alternatives to Universal Tax Registration in Sri Lanka
(Colombo: Verite Research, 2023-02)
This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor effective strategy to increase the country’s tax revenue. Instead, the note proposes four ...
Restoring Efficient Tax Collection Methods: Withholding Tax and Pay-As-You-Earn
(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
(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 ...
The Desirability of Domestic Debt Restructuring
(Colombo: Verite Research, 2022-10)
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 ...