Sri Lanka Budget 2013 : Increasing Assistance and Vulnerability presents an analysis of the contradictory nature of the Budget 2013 through increased assistance to the poor, while at the same time increasing their vulnerability.

The analysis of Budget 2013, rather than reiterating the general criticisms reported in the press, presents an in-depth analysis of how the Budget 2013 actually represents a retreat from the welfare state and the impact of the ever increasing defense budget. It further addresses the viability of the measures introduced for the assistance of Small and Medium Enterprises (SMEs), the extent of executive domination of the Budget, the inconsistency of the Budget with the Constitution and the feasibility of the macroeconomic targets set in this Budget.