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Tax Changes Before Tax Policies: Sri Lanka 1975-1988

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

This study examines the changes in tax policies that occurred in Sri Lanka after the change in Government in 1977. These policies are evaluated in the context of the major reforms that were carried out on most aspects of the economy. These fundamental reforms have experienced significant success in terms of economic growth and employment. The numerous tax incentives and tax holidays initially weakened the income tax system, but significant progress was made with regard to indirect taxation for both domestic and traded goods. After a number of years of consistent economic management, steps have been taken to apply more economically oriented tax policies to strengthen and rationalize the tax system. One result of these changes is that the administration cost of the tax system in terms of revenue collected has been reduced by 50 per cent.

Suggested Citation

  • Glenn Jenkins, 1988. "Tax Changes Before Tax Policies: Sri Lanka 1975-1988," Development Discussion Papers 1988-04, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:75
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    More about this item

    Keywords

    tax policies; post 1975; Sri Lanka;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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