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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
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    File URL: https://cri-world.com/publications/qed_dp_94.pdf
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    More about this item

    Keywords

    tax systems; tax efficiency; effectiveness; Sri Lanka;

    JEL classification:

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

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