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Author : D. D. M. Waidyasekera
Publisher :
ISBN 13 : 9789556583106
Total Pages : 509 pages
Book Rating : 4.5/5 (831 download)
Download or read book Taxation, Fiscal Policy and the Economy in Sri Lanka written by D. D. M. Waidyasekera and published by . This book was released on 2012 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 282 pages
Book Rating : 4.:/5 (21 download)
Download or read book Tax Policy in Sri Lanka written by and published by . This book was released on 2017 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund. Asia and Pacific Dept
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.4/5 (2 download)
Download or read book Sri Lanka written by International Monetary Fund. Asia and Pacific Dept and published by International Monetary Fund. This book was released on 2022-11-11 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected Issues
Author : Saman Kelegama
Publisher :
ISBN 13 : 9789557397108
Total Pages : 282 pages
Book Rating : 4.3/5 (971 download)
Download or read book Tax Policy in Sri Lanka written by Saman Kelegama and published by . This book was released on 2017 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451823517
Total Pages : 96 pages
Book Rating : 4.4/5 (518 download)
Download or read book Sri Lanka written by International Monetary Fund and published by International Monetary Fund. This book was released on 2002-09-26 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper focuses on the fiscal position of Sri Lanka. The standard analysis shows that, prior to the adjustment announced in the 2002 budget, fiscal policy was clearly unsustainable, leading to a rising debt-to-GDP ratio. The paper looks at external debt and complements the analysis of the public debt dynamics. The baseline scenario shows that debt ratios decline significantly in the medium term, as a result of strong growth founded on renewed peace and political stability, far-reaching structural reforms, and stable macroeconomic conditions.
Author : Patricia J. Alailima
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.E/5 ( download)
Download or read book Fiscal Incidence in Sri Lanka written by Patricia J. Alailima and published by . This book was released on 1978 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Draft working paper on incomes policy, taxation and fiscal policy in Sri Lanka - considers the impact of income tax differentials, public expenditure and government subsidies on income redistribution, particularly for low income groups, and constitutes part of a WEP research project on income distribution and employment. References and statistical tables.
Author : U. S. Department U.S. Department of the Treasury
Publisher : CreateSpace
ISBN 13 : 9781503130470
Total Pages : 88 pages
Book Rating : 4.1/5 (34 download)
Download or read book Sri Lanka: Treaties and Tax Information Exchange Agreements written by U. S. Department U.S. Department of the Treasury and published by CreateSpace. This book was released on 2014-11-07 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a Technical Explanation of the Convention between the Government of the United States of America and the Government of the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed at Colombo March 14, 1985 (the "Convention"). The Convention was amended by a Protocol signed on September 20, 2002 (the "Protocol"), which was accompanied by an explanatory Exchange of Notes (the "Notes"). Negotiations with respect to the Protocol took into account the U.S. Treasury Department's current tax treaty policy and the U.S. Treasury Department's Model Income Tax Convention published September 20, 1996 (the "U.S. Model"). Negotiations also took into account the Model Income Tax Convention on Income and on Capital, published by the Organization for Economic Cooperation and Development (the "OECD Model"), the United Nations Model Double Taxation Convention Between Developed and Developing Countries (the "UN Model"), and recent tax treaties concluded by both countries. The Technical Explanation is an official guide to the Convention. It reflects the policies behind particular Convention provisions, as well as understandings reached with respect to the application and interpretation of the Convention.
Author : Biswajit Maitra
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (13 download)
Download or read book Tax-and-Spend Principle in Budget Management in Sri Lanka in the Post Reform Period written by Biswajit Maitra and published by . This book was released on 2015 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The correlation between a government's expenditure and revenue has attracted a lot of interest thanks to its policy relevance. This paper delves into the fiscal adjustment process through the expenditure and the revenue of Sri Lanka in the post-reform era from 1979 to 2009. The Augmented Dickey-Fuller study for the unit root testifies that both expenditure and revenue in Sri Lanka over the period have been I(0) stationary. The vector autoregression (VAR) model along with innovation accounting show that one-year lagged revenue leads to a rise in government expenditure in the next period. Revenue innovations also have a significant role in changing the expenditure profile. These findings uphold the tax-and-spend approach as the prevalent feature of the Sri Lankan economy's fiscal system over the period of this study. Therefore, fiscal adjustments based on the revenue side of the budget need to be analysed.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 157 pages
Book Rating : 4.2/5 (64 download)
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : Nisha K. Arunatilake
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (13 download)
Download or read book Tax Reforms in Sri Lanka - Will a Tax on Public Servants Improve Progressivity? written by Nisha K. Arunatilake and published by . This book was released on 2018 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption given to public servants and reduction of personal income tax rates in order to improve tax compliance from pay-as-you-earn (PAYE) tax payers. This study evaluates the 2007 and 2011 tax systems in order to examine the effects that taxing the income of public sector employees has on total tax revenues and the tax base. The study also compares the distributional effects of the different tax systems. Study further conducts simulation analyses to assess the most progressive means of achieving the 2007 tax revenue levels. Implications for tax evasion are also examined under different tax systems. The study finds that the 2011 tax reforms reduce tax revenue by 48 percent relative to the structure of income taxation in 2007. This decline in tax revenues occurs even though income taxes are extended to public sector workers because the 2011 tax reforms reduced the rate of income taxes across the board and increased the tax-free threshold. Our simulations show that tax revenues would have risen if the reforms were limited to introducing income taxes to public servants. The resulting (hypothetical) tax system would also have been more progressive than the tax structure resulting from the 2011 reforms. The study evaluated the distributional impacts of modifications to the 2011 tax system which would increase tax revenue to their level in 2007. More specifically, the present study finds that the most progressive way to attain this tax revenue target would be to increase tax rates on taxable income by 6 percentage points and to lower the tax-free threshold from LKR 600,000 to LKR 400,000.
Author : Jeffrey M. Hall
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (212 download)
Download or read book Sri Lanka Corporation Income Tax Policy written by Jeffrey M. Hall and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498345204
Total Pages : 78 pages
Book Rating : 4.4/5 (983 download)
Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author : Saman Kelegama
Publisher : SAGE
ISBN 13 : 9780761932789
Total Pages : 532 pages
Book Rating : 4.9/5 (327 download)
Download or read book Economic Policy in Sri Lanka written by Saman Kelegama and published by SAGE. This book was released on 2004-12-08 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays in this volume, written by well-known economists and social scientists, shed light on the intense national debates that accompanied the making of policy decisions in Sri Lanka. Studying the country's economy under six main headings: the ideology and strategy of economic development; macro-economic policy; the development of agriculture, industry and technology; employment and labour; institutional issues and governance; and social welfare, the book presents a comprehensive picture of contemporary Sri Lanka's economy.
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344658
Total Pages : 257 pages
Book Rating : 4.4/5 (983 download)
Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Author : Richard Hemming
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Effectiveness of Fiscal Policy in Stimulating Economic Activity written by Richard Hemming and published by International Monetary Fund. This book was released on 2002-12 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the theoretical and empirical literature on the effectiveness of fiscal policy. The focus is on the size of fiscal multipliers, and on the possibility that multipliers can turn negative (i.e., that fiscal contractions can be expansionary). The paper concludes that fiscal multipliers are overwhelmingly positive but small. However, there is some evidence of negative fiscal multipliers.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)
Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
