| dc.contributor.author | Rajkulendran, Raj Prabu | |
| dc.date.accessioned | 2024-03-14T13:37:22Z | |
| dc.date.available | 2024-03-14T13:37:22Z | |
| dc.date.issued | 2023-09 | |
| dc.identifier.issn | 2386-1762. | |
| dc.identifier.uri | https://archive.veriteresearch.org/handle/456/6537 | |
| dc.description | 4p. | en_US |
| dc.description.abstract | In September 2023, Sri Lanka became the only country to restructure local currency debt by exclusively targeting retirement savings funds, excluding all others. This was justified by claiming that retirement savings were receiving preferential tax treatment. This insight finds both empirical and analytical evidence to the contrary, and shows that retirement funds face adverse, not preferential tax treatment. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Colombo: Verite Research | en_US |
| dc.relation.ispartofseries | Verite Insights;Vol. 12, No.02 | |
| dc.subject | EPF - Employees Provident Fund | en_US |
| dc.subject | Retirement Savings Funds - RSFs | en_US |
| dc.subject | ETF - Employees Trust Fund | en_US |
| dc.subject | Debt restructuring | en_US |
| dc.subject | Public finance - Tax treatment | en_US |
| dc.subject | Retirement Savings Funds - Taxation | en_US |
| dc.title | Retirement Funds Face Regressive Taxation in Sri Lanka | en_US |
| dc.type | Insight | en_US |
