000			01483nab a2200241 c 4500
999			_c142588 _d142588
003			ES-MaIEF
005			20220920190657.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_aAvi Yonah, Reuven Shlomo _92740
245	0	4	_aCOVID-19 and US Tax Policy _bwhat needs to change? _c Reuven S. Avi-Yonah
260			_c2020
504			_aBibliografía
520			_aThe COVID-19 pandemic already feels like a historical turning point akin to Word Wars I and II and the Great Depression. It may signal the end of the second period of globalization (1980–2020) and a change in the relative positions of the US and China. It could also lead in the US to significant changes in tax policy designed to bolster its social safety net, which was revealed as very porous during the pandemic. This article will first discuss some short-term effects of the pandemic on US tax policy, and then some potential longer-term effects. In the short term, the article advocates an excess profits tax on companies that benefited from the pandemic. In the longer term the article calls for a progressive corporate tax and a VAT.
650		4	_aCORONAVIRUS _967999
650		4	_aPOLITICA FISCAL _948067
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
773	0		_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g volume 48, issues 8-9, August-September 2020, p. 790-793
942			_cART