Arunatilake, Nisha; Jayawardena, Priyanka; Wijesinha, … - Partenariat en Politiques Économiques (PEP), … - 2012
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...