COVID-19 and Fiscal Policies: International Tax in the Time of COVID-19

Abstract

This discussion piece considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation International tax, coronavirus, COVID-19, excess profit tax, wealth tax, OECD, institutional structure.