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

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Richard Collier

University of Oxford - Oxford University Centre for Business Taxation

John Vella

Oxford University Centre for Business Taxation; University of Oxford - Faculty of Law

Date Written: July 8, 2020

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.

Keywords: COVID-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and the digital economy

Suggested Citation

Pirlot, Alice and Collier, Richard and Vella, John, Tax Policy and the COVID-19 Crisis (July 8, 2020). Richard Collier, Alice Pirlot, John Vella, 'Tax Policy and the COVID-19 Crisis' (2020) 48 Intertax (Issue 8/9)., Available at SSRN: https://ssrn.com/abstract=3646035 or http://dx.doi.org/10.2139/ssrn.3646035

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

Richard Collier

University of Oxford - Oxford University Centre for Business Taxation ( email )

Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom

John Vella

Oxford University Centre for Business Taxation ( email )

Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom

HOME PAGE: http://www.sbs.ox.ac.uk/community/people/john-vella

University of Oxford - Faculty of Law ( email )

Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom

HOME PAGE: http://www.law.ox.ac.uk/profile/john.vella

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