Bhutan's economy is very small and is highly dependent on the export of hydroelectricity, primarily to neighbouring India. The implementation of the tenth five-year plan (July 2008-June 2013) and a new economic development policy (EDP) will be major challenges for the country. The EDP, which was finalised in March 2010 after more than two years of work and discussion, is the country's first formal economic development strategy. Its main goals are to generate employment, diversify Bhutan's economic base, promote entrepreneurship and GDP growth, increase economic self-reliance and raise merchandise exports in the period to 2020. One-quarter of the document details various financial and tax incentives designed to boost service sectors, and in particular the so-called green sector. This latter initiative is in line with the country's strong emphasis on sustainable development and its overriding concern that economic growth should not be achieved at the cost of environmental degradation. The government will also continue to emphasise Bhutan's concept of "gross national happiness" (GNH). In 2008 a think-tank, the Centre for Bhutan Studies, established a GNH index that aims to "reflect GNH values, set benchmarks, and track policies and [the] performance of the country".