IDEAS home Printed from https://ideas.repec.org/p/qed/dpaper/94.html
   My bibliography  Save this paper

Tax Policies For Industrial Development

Author

Listed:
  • DALE CHUA
  • Glenn Jenkins

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

Abstract

In 1989 the government of Sri Lanka appointed a commission to undertake a comprehensive analysis of its tax system. The commission completed its work in 1990 and published its findings in the Report of The Taxation Commission, 1990, Sessional paper No. 1- June 1991. This report is a comprehensive examination of the present tax system and among its objectives was to consider the tax policy and administrative issues that have an impact on the incentives for the private sector to undertake productive investments. We viewed our task as one of finding ways to make some of the recommendations of the commission operational and to explore ways to make the tax system more efficient and effective.

Suggested Citation

  • DALE CHUA & Glenn Jenkins, 1991. "Tax Policies For Industrial Development," Development Discussion Papers 1991-08, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:94
    as

    Download full text from publisher

    File URL: https://cri-world.com/publications/qed_dp_94.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax systems; tax efficiency; effectiveness; Sri Lanka;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    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:94. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mark Babcock (email available below). General contact details of provider: https://edirc.repec.org/data/qedquca.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.