SRI LANKA CORPORATION INCOME TAX POLICY: OPTIONS AND RECOMMENDATIONS FOR INDUSTRIAL DEVELOPMENT

Glenn Jenkins (jenkins@econ.queensu.ca) and Jeffery Hall

No 1993-03, Development Discussion Papers from JDI Executive Programs

Abstract: 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.

Keywords: income tax policies; corporate; investment taxation; incentives; Sri Lanka (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 53 pages
Date: 1993-07
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:108

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