000			01615nab a2200241 c 4500
999			_c142571 _d142571
003			ES-MaIEF
005			20221014154218.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_968251 _aO'Reilly, Pierce
245	0	0	_aTax and fiscal policy in response to the Coronavirus crisis _bstrengthening, confidence and resilience _c Pierce O'Reilly, Sarah Perret & Kurt Van Dender,
260			_c2020
504			_aBibliografía
520			_aThe outbreak of COVID-19 has resulted in a health crisis and a severe decline in economic activity that are without precedent in recent history. This article first provides an overview of the tax and fiscal policy responses adopted in response to the health and economic shock caused by the COVID-19 pandemic. Countries have responded firmly, focussing on liquidity and household income support. Next, adopting a forward-looking perspective, the article discusses how tax policy could evolve, as containment measures are maintained and start being phased out. It suggests a strong need for continued support, adapting to the changing nature of risks, and for stimulus to encourage economic recovery once the crisis abates. Lastly, some options to restore public finances post-crisis are explored.
650		4	_aPOLITICA FISCAL _948067
650		4	_aCORONAVIRUS _967999
700	1		_968252 _aPerret, Sarah
700	1		_aDender, Kurt van _950953
773	0		_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x0165-2826 _gvolume 48, issues 8-9, August-September, 2020, p. 735-742
942			_cART