Taxation, Fiscal Policy and the Economy in Sri Lanka

Taxation, Fiscal Policy and the Economy in Sri Lanka PDF Author: D. D. M. Waidyasekera
Publisher:
ISBN: 9789556583106
Category : Fiscal policy
Languages : en
Pages : 509

Get Book

Book Description

Taxation, Fiscal Policy and the Economy in Sri Lanka

Taxation, Fiscal Policy and the Economy in Sri Lanka PDF Author: D. D. M. Waidyasekera
Publisher:
ISBN: 9789556583106
Category : Fiscal policy
Languages : en
Pages : 509

Get Book

Book Description


Tax Policy in Sri Lanka

Tax Policy in Sri Lanka PDF Author:
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 282

Get Book

Book Description


Tax Policy in Sri Lanka

Tax Policy in Sri Lanka PDF Author: Saman Kelegama
Publisher:
ISBN: 9789557397108
Category : Fiscal policy
Languages : en
Pages : 282

Get Book

Book Description


Sri Lanka

Sri Lanka PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451823517
Category : Business & Economics
Languages : en
Pages : 96

Get Book

Book Description
This Selected Issues paper focuses on the fiscal position of Sri Lanka. The standard analysis shows that, prior to the adjustment announced in the 2002 budget, fiscal policy was clearly unsustainable, leading to a rising debt-to-GDP ratio. The paper looks at external debt and complements the analysis of the public debt dynamics. The baseline scenario shows that debt ratios decline significantly in the medium term, as a result of strong growth founded on renewed peace and political stability, far-reaching structural reforms, and stable macroeconomic conditions.

The Distributional Impact of Taxes and Transfers

The Distributional Impact of Taxes and Transfers PDF Author: Gabriela Inchauste
Publisher: World Bank Publications
ISBN: 1464810923
Category : Business & Economics
Languages : en
Pages : 318

Get Book

Book Description
The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.

Tax Policy Handbook

Tax Policy Handbook PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 9781557754905
Category : Business & Economics
Languages : en
Pages : 336

Get Book

Book Description
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia

Spend Now, Pay Later? Tax Smoothing and Fiscal Sustainability in South Asia PDF Author: Paul Anthony Cashin
Publisher:
ISBN:
Category :
Languages : en
Pages : 34

Get Book

Book Description
This paper tests a version of Barro`s tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 1956-95 and 1964-97, respectively. The empirical results indicate that Pakistan`s fiscal behavior is consistent with tax smoothing, but not Sri Lanka`s. Moreover, fiscal behavior in both countries was dominated by a stagnation of revenues, large tax-tilting-induced deficits, and the consequent accumulation of excessive public liabilities. Analysis of the time-series characteristics of tax-tilting behavior indicates that for both countries the stock of public liabilities is unsustainable under unchanged fiscal policies.

India's Fiscal Policy

India's Fiscal Policy PDF Author: Supriyo De
Publisher: Cambridge University Press
ISBN: 1107152631
Category : Business & Economics
Languages : en
Pages : 250

Get Book

Book Description
Cover -- India's Fiscal Policy -- Title -- Copyright -- Contents -- Foreword -- Acknowledgements -- Disclaimer -- Introduction: Contours of the Indian Fiscal Policy Debate -- Notes -- 1 Fiscal Policy in India Trends and Trajectory -- Introduction -- Basic concepts and analytical framework -- India's fiscal policy architecture -- Evolution of Indian fiscal policy till 1991 -- Liberalization, growth, inclusion and fiscal consolidation (1991-2008) -- Crisis and return to fiscal consolidation: The maturing of Indian fiscal policy -- Conclusion -- Notes -- References -- 2 Decentralization, Indirect Tax Reform and Fiscal Federalism in India -- Introduction -- Economic disparity across Indian states -- The GST and the role of the FC -- Some recent reforms in indirect taxation and their beneficial effects -- Some remaining issues with the indirect tax structure -- Agenda for indirect tax reform -- Structure of transfers from the central government to state governments -- FC transfers -- PC transfers -- Centrally sponsored schemes -- Transfers to PRIs and urban bodies -- Conclusions -- Notes -- References -- 3 Fiscal Implications of Energy Subsidies -- Introduction -- Petroleum subsidies -- Subsidies in the coal sector -- Subsidies in the power sector -- Renewable energy sector -- Conclusions -- Notes -- References -- 4 Fiscal Implications of Food Security in India: A Critical Review -- Introduction -- Concept of food security -- Fiscal policy and food security in India -- Food security policies in some countries -- Bangladesh -- Bhutan -- Maldives -- Nepal -- Pakistan -- Sri Lanka -- Review of food security policies in India -- On availability -- On access -- Antyodaya Anna Yojana -- On nutrition -- Integrated child development services -- Mid-day meal scheme -- Social security through MGNREGS -- NFSA, 2013: What are the macro-fiscal impacts?

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 154

Get Book

Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.

Is Fiscal Policy the Answer?

Is Fiscal Policy the Answer? PDF Author: Blanca Moreno-Dodson
Publisher: World Bank Publications
ISBN: 0821396307
Category : Business & Economics
Languages : en
Pages : 286

Get Book

Book Description
Fiscal policy is an important instrument for maintaining and improving living standards. Such living standards can be viewed as an outcome of the interaction between the opportunities offered by society and the readiness and ability of each person to exploit them. Under certain circumstances, public finance can make an important contribution to the creation of opportunities within a given society by raising resources from the private sector through taxation or borrowing (domestic and external) and allocating those resources effectively and equitably in the form of public spending, including through public goods and transfers. The first chapters in this volume sketch out a framework that policy makers can use in adopting a more cohesive or integrated approach to the short- and long-term dimensions of fiscal policy. Here the traditional threefold rationale for fiscal policy proposed by Musgrave-stabilization, resource allocation, and distribution-continues to be useful. Other chapters in this volume take up some of the critical institutional challenges in implementing fiscal policy for longer-term growth and development. These chapters also look at the tools and approaches being developed to address these challenges. Improving the quality of public investment management is a particular priority in view of the recent evidence that as little as half of all public investment expenditure translates into productive capital stock. The last chapter in this volume is a case study of fiscal responses to the great recession in low-income Sub-Saharan Africa, looking at stabilization and the longer-run growth, as well as distributional aspects of such responses. The growing depth of domestic financial markets in many African countries rather unexpectedly is turning out to be a critical source of financing for fiscal policy responses.