Browsing Background, Briefing and Policy Notes by Author "de Mel, Nishan"

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    • The Alternatives to Universal Tax Registration in Sri Lanka 

      Background Note;No.04
      de Mel, Nishan; Moore, Mick       (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 

      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 ...

    • Reviewing the Data Dissemination Practices of Sri Lanka’s Department of Census and Statistics 

      Razick, Salma; Munas, Hasna; de Mel, Nishan (2021-02)
      In 2014, a data dissemination policy was introduced by the Department of Census and Statistics (DCS) in Sri Lanka. The DCS is the primary agency responsible for the collection, compilation and dissemination of official ...