Chickens, Turkeys, and Tariffs – A First Attempt at Measuring Border Tax Evasion in Sri Lanka

Tax evasion – in all sizes, shapes, and forms – is a reality that exists in Sri Lanka. It has been cited as one of the many reasons for the declining tax-to-GDP ratio that the country has experienced since the 1990s. The Central Bank has called for “close monitoring of high end transactions to fight widespread tax evasion […]

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