Browsing by Author "Gunewardena, Dileni"
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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 ...