Journal article
COVID-19 and fiscal policies: tax policy and the COVID-19 crisis
- Abstract:
- 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.
- Publication status:
- Published
- Peer review status:
- Peer reviewed
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- Files:
-
-
(Preview, Accepted manuscript, pdf, 637.6KB, Terms of use)
-
- Publication website:
- https://kluwerlawonline.com/JournalArticle/Intertax/48.8/TAXI2020078
Authors
- Publisher:
- Kluwer Law International
- Journal:
- Intertax (Includes EC Tax Review) More from this journal
- Volume:
- 48
- Issue:
- 8/9
- Pages:
- 794 – 804
- Publication date:
- 2020-08-01
- Acceptance date:
- 2020-06-11
- ISSN:
-
0165-2826
- Language:
-
English
- Keywords:
- Pubs id:
-
1116652
- Local pid:
-
pubs:1116652
- Deposit date:
-
2020-07-06
- ARK identifier:
Terms of use
- Copyright holder:
- Kluwer Law International
- Copyright date:
- 2020
- Rights statement:
- © 2020 Kluwer Law International BV, The Netherlands.
- Notes:
- This is the accepted manuscript version of the article. The final version is available from Walters Kluwer at: https://kluwerlawonline.com/JournalArticle/Intertax/48.8/TAXI2020078
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