Discretionary fiscal responses to the COVID-19 pandemic

被引：19

作者：

Devereux, Michael P. ^{[1
]}

Guceri, Irem ^{[1
]}

Simmler, Martin ^{[1
]}

Tam, Eddy H. F. ^{[1
]}

机构：

[1] Univ Oxford, Said Business Sch, Ctr Business Taxat, Oxford, England

来源：

OXFORD REVIEW OF ECONOMIC POLICY | 2020年 / 36卷

关键词：

COVID-19; TAX POLICY; INVESTMENT; UNCERTAINTY;

D O I：

10.1093/oxrep/graa019

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We analyse discretionary fiscal responses to the COVID-19 pandemic. We distinguish policies for three phases of the pandemic: (1) acute overall disruption, (2) initial recovery phase and (3) the longer term. We analyse measures already taken in (1) and consider measures relevant for (2). We distinguish between lump-sum subsidies, such as deferral of tax payments, which may ease financial constraints, and measures which intentionally affect incentives. We also identify factors that are important given the short-term nature of the measures.

引用

页码：S225 / S241

页数：17

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