IDEAS home Printed from
   My bibliography  Save this paper

Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development


  • Glenn Jenkins

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



This study proposes a revised corporate income tax structure for Sri Lanka. At the heart of the proposal are the objectives of (a) increasing investment incentives, and (b) maintaining corporation income tax revenues.

Suggested Citation

  • Glenn Jenkins & JEFFERY HALL, 1993. "Sri Lanka Corporation Income Tax Policy: Options And Recommendations For Industrial Development," Development Discussion Papers 1993-03, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:108

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    income tax policies; corporate; investment taxation; incentives; Sri Lanka;

    JEL classification:

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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:108. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.