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    Incentivizing Foreign Investment in Sri Lanka and the Role of Tax Incentives
    (Institute of Policy Studies of Sri Lanka, 2013-04) Wijesinha, Anushka; Ekanayake, Raveen; Mahendra, Gajen
    While this paper does acknowledge that tax incentives are not the only factor in determining the foreign investment attractiveness of the country, that tax incentives violate the equity principle of taxation, that the evidence supporting the effectiveness of tax incentives is contentious, and are a drain on the country's exchequer, it also acknowledges that Sri Lanka would need to maintain some form of tax incentives regime to remain competitive in attracting good quality FDI. The key argument of this paper is that this tax incentives regime must be designed, implemented, and monitored in a smarter and more cost-effective way so that the impact on revenue is minimized and economic policy objectives can be realized.
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    Female Entrepreneurship and the Role of Business Development Services in Promoting Small and Medium Women Entrepreneurship in Sri Lanka
    (Institute of Policy Studies of Sri Lanka and Oxfam International, Sri Lanka, 2014-05) Hirimuthugodage, Dilani; Madurawala, Sunimalee; Senaratne, Athula; Wijesinha, Anushka; Edirisinghe, Chopadithya
    The general objective of this study is to examine the socio-economic and cultural barriers which hinder women’s progression to SME sector. Furthermore, it would also look at the existing and future opportunities for women to enter and lead SMEs with a special focus on access and availability of women - friendly Business Development Services (BDS) including development of business skills, technology transfer and linking with financial services. The study also aims to provide policy level recommendations to increase women entrepreneurs’ access to business development services and to identify national-level strategic priorities for stakeholders to work in economic justice with the aim of promoting women’s economic leadership and enterprise culture among women.