Tax Policy and the COVID-19 Crisis
Richard Collier, Alice Pirlot, John Vella, 'Tax Policy and the COVID-19 Crisis' (2020) 48 Intertax (Issue 8/9).
24 Pages Posted: 10 Jul 2020
Date Written: July 8, 2020
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.
Keywords: COVID-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and the digital economy
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