Tax Evasion

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

Although tax evasion by individuals and corporates has been recognised as a burning issue, especially in the context of Sri Lanka trying to increase its direct tax take, there is little empirical work on tax evasion for policymakers to make evidence-based decisions when setting tax rates. This is mostly due to limitations in the data. In her research, Harini Weerasekera attempts to measure ‘border tax evasion’, since export and import data is well recorded for the country, and can act as a source of measuring evasion that could be taking place at its border.