Tax Policy and the COVID-19 Crisis

• Richard Collier ^[1] ; Alice Pirlot ^[1] ; John Vella ^[2]
  1. [1] Oxford University Centre for Business
  2. [2] Oxford University
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 8-9, 2020, págs. 794-804
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • 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.