Tax Policy and the COVID-19 Crisis Richard Collier, Alice Pirlot & John Vella
By: Collier, Richard
.
Contributor(s): Pirlot, Alice | Vella, John.
Material type: 
ArticlePublisher: 2020Subject(s): CORONAVIRUS | IMPUESTOS | POLITICA FISCAL | CRISIS FINANCIERA
In:
Intertax volume 48, issues 8-9, August-September 2020, p. 794-804Summary: This article provides some preliminary thoughts on tax policy and the COVID-19 crisis. In the first part, it discusses fiscal measures available to policymakers in response to the COVID-19 crisis. The role of taxation will evolve over the different phases of the pandemic: measures have already been adopted to respond to the crisis in the short-term, but questions remain as to the types of measures that should be adopted in the medium and longer-term. In the second part, this article discusses the current and possible future effects of the pandemic on international tax policy.
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Bibliografía
This article provides some preliminary thoughts on tax policy and the COVID-19 crisis. In the first part, it discusses fiscal measures available to policymakers in response to the COVID-19 crisis. The role of taxation will evolve over the different phases of the pandemic: measures have already been adopted to respond to the crisis in the short-term, but questions remain as to the types of measures that should be adopted in the medium and longer-term. In the second part, this article discusses the current and possible future effects of the pandemic on international tax policy.
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