000			01396nab a2200265 c 4500
999			_c142589 _d142589
003			ES-MaIEF
005			20220519134131.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_962100 _aCollier, Richard
245	0	0	_aTax Policy and the COVID-19 Crisis _c Richard Collier, Alice Pirlot & John Vella
260			_c2020
504			_aBibliografía
520			_aThis 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.
650		4	_aCORONAVIRUS _967999
650		4	_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aCRISIS FINANCIERA _955516
700	1		_965050 _aPirlot, Alice
700	1		_955999 _aVella, John
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. 794-804
942			_cART