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Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal
Pinto Nogueira, João Félix - 2021
This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...
Persistent link: https://www.econbiz.de/10013247781
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Pandemic Tax Relief Pummels Child Poverty : Time to Make It Permanent
Lipman, Francine J. - 2023
Despite this phenomenal success and the Biden administration’s strong support, a divided Congress narrowly failed to extend these enhancements to 2022. The adverse impact was immediate. The January 2022 monthly child poverty rate increased by more than 40 percent to 17 percent in January 2022,...
Persistent link: https://www.econbiz.de/10014262930
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Regulating in Pandemic : Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Hafiz, Hiba - 2020
The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...
Persistent link: https://www.econbiz.de/10012839295
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Rethinking Tax for the Digital Economy After COVID-19
Diniz Magalhaes, Tarcisio - 2020
Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this process by delivering a shock that resulted in major...
Persistent link: https://www.econbiz.de/10012830027
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Mind the Gap! The (unexpected) Impact of COVID-19 Pandemic on VAT Revenue in Italy
Berardini, Francesco; Renzi, Fabrizio - 2022
The decline in VAT revenue during the Covid-19 recession has been unexpectedly lower than the drop in household consumption. In the first half of 2021, VAT bounced back to pre-crisis levels even though aggregate consumption had still not recovered. According to our analysis, this result...
Persistent link: https://www.econbiz.de/10013302766
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How Well-Targeted Are Payroll Tax Cuts as a Response to COVID-19? Evidence from China
Cui, Wei - 2020
Numerous countries cut payroll taxes in response to economic downturns caused by COVID-19. This includes China, which completely exempted most firms from making social insurance (SI) contributions, resulting in an average tax cut of 21 percentage points on formal labor costs and approximately...
Persistent link: https://www.econbiz.de/10012823951
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Tax Policy for the Future of Developing Countries : The Synergies between COVID-19 and Automation
Titus, Afton - 2021
The COVID-19 global pandemic has devastated economies around the world – an impact which is minuscule compared to the toll it has taken on human lives. Daring to see that something good may come from this tragedy, this paper argues that there are clear synergies to be drawn between the health...
Persistent link: https://www.econbiz.de/10013322266
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Can COVID-19 Generate a Massive Corruption in Developing Countries and Least Developed Countries?
Ruiz Estrada, Mario Arturo - 2020
The impact of COVID-19 on the generation of a massive corruption in developing countries (DC’s) and least developed … effects on the corruption expansion is subject to a great deal of uncertainty. As such, this paper primarily attempts to close … this gap by introducing the massive corruption in times of pandemic crisis evaluation simulator (MCTPCE-Simulator), a new …
Persistent link: https://www.econbiz.de/10014097935
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Section 529 Plan Distributions and College Refunds for COVID-19
Riskin, Ross - 2021
Tax planning and compliance challenges may arise for taxpayers who utilize 529 plans to pay for qualifying education expenses and subsequently receive refunds as a result of COVID-19. This article examines the scenarios taxpayers may be faced with and options available to help preserve the...
Persistent link: https://www.econbiz.de/10013252173
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Will COVID-19 Highlight How Multinationals Really Conduct Business?
Kadet, Jeffery M. - 2020
This short piece was prepared for a Tax Notes Federal Global Roundtable on “Displaced Employees and COVID-19: The New Tax Obligations”. It points out that the continued success of many U.S.-headquartered MNEs to continue their supply chains and their conduct of internet-based businesses...
Persistent link: https://www.econbiz.de/10014091351