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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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    Private Hospital Health Care Delivery in Sri Lanka: Some Issues on Equity, Fairness, and Regulation
    (Institute of Policy Studies of Sri Lanka, 2013-06) Dayaratne, G. D.
    Private Hospitals were in existence prior to the World War Two period, and the growth of this sub-sector coincided with the emergence of a market economy in the country, along with the entry into the market of the pharmaceutical industry, medical equipment industry and private insurance. This review attempts to document, understand, and offer suggestions concerning the Private Hospitals in some specific areas such as characteristics, distribution, incentive mechanism for the private health sector, involvement of government and foreign doctors in the private sector, user fees charged, medical negligence and the role of the regulatory regime.
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    State of the Sri Lankan Alcohol Industry and Analysis of Governing
    (Colombo: Institute of Policy Studies of Sri Lanka, 2013-12) Dayaratne, G.D.
    The main objective of this study is to formulate a balanced policy option for decision makers as Sri Lanka never had a comprehensive alcohol policy, inspite of continuity of enhancing state revenue from legal alcohol. This study reviews the opinions of a cross- section of stakeholders from the industry, wholesalers, retailers, illicit brewers and producers, moderate drinkers, law enforcement officials, government officials and religious dignitaries , to develop a rational policy framework to implement, monitor and enforce it effectively.