Browsing by Author "Devarajan, Shanta"

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    • Proposal for a Governance-Linked Bond in Restructing Sri Lanka's Debt - Version 3 

      Research Brief; February 2024
      Devarajan, Shanta; de Mel, Nishan; Rajakulendran, Raj       (Colombo: Verité Research, 2024-02)
      To address the governance risk to debt sustainability and provide incentives for the Government of Sri Lanka to implement governance reforms, this proposal sets out the structure of a novel sovereign debt instrument that ...

    • 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 ...