DSpace Collection:
http://archive.cmb.ac.lk:8080/xmlui/handle/70130/43
2024-02-25T01:35:11ZWhy is the VAT Not a ‘Money Machine’ in Sri Lanka?
http://archive.cmb.ac.lk:8080/xmlui/handle/70130/7299
Title: Why is the VAT Not a ‘Money Machine’ in Sri Lanka?
Authors: Amirthalingam, Kopalapillai
Abstract: Value Added Tax (VAT) has proved itself an effective form of taxation and its growth is unprecedented by any other concept in taxation in the world. As in most other developed and developing countries the push for fundamental tax reform has grown out of frustration over the inefficiency, inequity, and complexity of the existing tax system in Sri Lanka too. Though Sri Lanka introduced VAT with a view to generating greater revenue, the performance of the Sri Lankan VAT contrasts sharply with its reputation as a ‘money machine’. The VAT may not be an ideal tax and money machine for Sri Lanka until the four circumstances-(a) small-scale agriculture is important, (b) retail trade is fragmented among very small sellers, (c) basic accounting is not widespread, and (d) efficient and impartial tax administration has not been achieved - disappear as a result of economic change or are resolved by the tax authority.2010-01-01T00:00:00ZReturning Home: A Comparative Analysis of the Experiences of Sri Lankan First- and Second-Generation Refugee Returnees from India
http://archive.cmb.ac.lk:8080/xmlui/handle/70130/7120
Title: Returning Home: A Comparative Analysis of the Experiences of Sri Lankan First- and Second-Generation Refugee Returnees from India
Authors: Ekanayake, Anoji; Amirthalingam, Kopalapillai
Abstract: Since the end of the civil war in 2009, Sri Lankan refugees in India have begun to
return home slowly. This article examines the reintegration experiences of firstgeneration
returnees vis-a`-vis second-generation returnees who were either born in
India or were small children at the time of migration and thus have limited memory of
their lives in Sri Lanka before migration. Particular attention is given to challenges
encountered, coping mechanisms adapted to overcome these challenges and returnees’
perceptions of their own return decision in hindsight. Using 13 in-depth case studies
in the Northern Province of Sri Lanka, we found that while the reintegration of firstgeneration
returnees has been relatively uneventful, second-generation returnees,
particularly those with Indian higher educational qualifications, faced a cluster of challenges
upon their return involving financial, social, and bureaucratic aspects. Their
coping mechanisms include accepting jobs beneath their qualifications, remigration to
India, and maintaining strong bonds with fellow returnees and friends still in India.
While challenges faced upon returning to Sri Lanka have led some returnees, particularly
the young, to doubt their decision to return, others are content with their decision
as they feel they have better rights in Sri Lanka.2023-01-01T00:00:00ZThe economic impact of the Covid-19 pandemic on Sri Lankan migrants in Qatar
http://archive.cmb.ac.lk:8080/xmlui/handle/70130/7115
Title: The economic impact of the Covid-19 pandemic on Sri Lankan migrants in Qatar
Authors: Ekanayake, Anoji; Amirthalingam, Kopalapillai
Abstract: The spread of Covid-19 in Qatar and the pandemic-led economic slump in the
country have substantial financial implications for Sri Lankan migrant workers in
Qatar and the Sri Lankan economy as a whole, as Qatar has been one of the primary
destinations among Sri Lankan migrants in recent years. Based on 12 in-depth
interviews and an online survey of 101 Sri Lankan workers in Qatar, this paper
assesses the pandemic’s financial implications on three groups of Sri Lankan
migrants; the highly-skilled, skilled and semi-skilled. Using a mixed-method analysis,
the paper identifies that pay-cuts have been the most common financial issue across
all skill levels, with nearly half of respondents reporting deductions from their salaries.
The research also identifies that while all three groups of migrants have used various
coping mechanisms to mitigate the pandemic’s financial impact, highly-skilled
migrants have been more successful in weathering the storm than others due to
their accumulated savings. Though compared to the early months of the pandemic,
the financial stability of most Sri Lankans in Qatar had improved by September 2020
with the easing of restrictions imposed to contain the spread of Covid-19, it might
not necessarily transfer into stability in remittances to Sri Lanka, as an increasing
number of Sri Lankan migrant workers in Qatar are considering a permanent return
home.
Keywords: Covid2021-01-01T00:00:00ZExternal Sector Gender Wage Gaps in Sri Lanka: An Analysis Using Matching Techniques
http://archive.cmb.ac.lk:8080/xmlui/handle/70130/6551
Title: External Sector Gender Wage Gaps in Sri Lanka: An Analysis Using Matching Techniques
Authors: Kulatunga, Sasini T.K
Description: Book chapter2021-01-01T00:00:00Z