Resilience to and Preparedness for Shocks

This page includes tax policy and tax administration knowledge resources from the PCT Partners relevant in the context of crisis response. The list will be updated regularly.

Blogs

To raise more tax revenue, first build up taxpayers’ trust by Marcello Estevão, Kalpana Kochhar & Ed Olowe-Okere, World Bank (17 February 2022).
Can fiscal instruments turn a crisis into opportunity? by Marcello Estevão and Miria Pigato, World Bank (29 November 2021).
Nudging under pressure: Behavioral insights for tax compliance during a global pandemic by Jonathan Karver, Artur Tamazian and Anahit Basentsyan, World Bank (1 October 2021).
How tax reform can promote growth and gender equality in the post-COVID era - a joint blog by Marcello Estevão, Global Director, Macroeconomics, Trade & Investment, World Bank; Vitor Gaspar, Director, Fiscal Affairs Department, IMF; Navid Hanif, Director, Director of Financing for Sustainable Development Office, UNDESA; Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, OECD (4 June 2021)
Towards increasing certainty in uncertain times: revising tax treaty guidance by Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (21 January 2021).
Transfer pricing implications of the COVID-19 pandemic: New OECD guidance for tax administrations and business by Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration (18 December 2020).
COVID-19 and the climate crisis: Combining green budgeting and tax policy tools for a better recovery by Elsa Pilichowski, Director of OECD Public Governance, and Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (29 October 2020).
Supporting the global economy: what role for tax systems in responding to COVID-19? (French version) by Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration (3 September 2020).
COVID-19 Funds in Response to the Pandemic by Fazeer Rahim, Richard Allen, Hélène Barroy, Laura Gores and Joseph Kutzin (27 August 2020).
How governments can use the coronavirus pandemic to build better tax systems by Anna Custers, Roel Dom, Benjamin Holzman and Raul Felix Junquera-Varela, World Bank. (24 August 2020)
Facing the crisis: the role of tax in dealing with COVID-19 - a joint blog by Vitor Gaspar, Director, Fiscal Affairs Department, IMF; Navid Hanif, Director, Financing for Development Office, UN; Ceyla Pazarbasioglu, Vice President, Equitable Growth, Finance and Institutions, WBG; and Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, OECD (16 June 2020).
In Tax, Gender Blind is not Gender Neutral: why tax policy responses to COVID-19 must consider women by Michelle Harding, Senior Tax Economist/ Head of the Tax Data and Statistical Analysis Unit, Grace Perez-Navarro, Deputy-Director, and Hannah Simon, Junior Analyst, OECD Centre for Tax Policy and Administration, OECD (1 June 2020).
Consumption tax revenues under COVID-19: Lessons from the 2008 global financial crisis by Michelle Harding Senior Tax Economist, Head of the Tax Data and Statistical Analysis Unit, OECD, and Hannah Simon, Junior Analyst, Centre for Tax Policy and Administration, OECD (29 April 2020).
The COVID-19 crisis creates an opportunity to step up digitalisation among subnational governments by Luiz de Mello, OECD, and Teresa Ter-Minassian, OECD Fiscal Network (20 April 2020).
OECD issues recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters (French version) by Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration (3 April 2020).
Tax in the time of Covid-19 by Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration (23 March 2020)
Fiscal Policies to Protect People During the Coronavirus Outbreak by Vitor Gaspar, Director, IMF's Fiscal Affairs Department and Paolo Mauro, Deputy Director, IMF’s Fiscal Affairs Department (5 March 2020)

Knowledge Resources

Tracking Economic and Financial Policies During COVID-19: An Announcement-Level Database. IMF Working Paper (3 June 2022)
Fiscal Policy from Pandemic to War. IMF Fiscal Monitor Report. (April 2022)
Towards a sustainable recovery? Carbon pricing policy changes during COVID-19. OECD Policy Responses to Coronavirus (COVID-19) (10 March 2022)
Revenue Mobilization in Sub-Saharan Africa during the Pandemic. IMF Special Series on COVID-19 (4 February 2022)
The COVID-19 Crisis and the Road to Recovery: Green or Brown. World Bank Working Paper (16 November 2021)
The Role of Environmental Tax Reform in Responding to the COVID-19 Crisis. World Bank Working Paper (16 November 2021)
Carbon Pricing in Times of COVID-19: What Has Changed in G20 Economies? OECD Report (27 October 2021)
Tax and Fiscal Policies after the COVID-19 Crisis. OECD Report (13 October 2021)
Fiscal Policies for a Sustainable Recovery and a Green Transformation. World Bank Policy Research Working Paper (8 October 2021)
Tax Administration Responses to COVID-19: Administrative measures to facilitate withholding tax relief claims. OECD Note (6 September 2021)
Postcrisis Revenue Generation for Tax Administrations. IMF Special Series on COVID-19 (28 July 2021)
Tax Administration: Towards Sustainable Remote Working in a Post-COVID-19 Environment. OECD Note (19 July 2021)
Tax Policy Reforms 2021: Special Edition on Tax Policy during the COVID-19 Pandemic. OECD Report (21 April 2021)
Tax Administration: Digital Resilience in the COVID-19 Environment. OECD Note (21 April 2021)
The Fiscal Impact and Policy Response to COVID-19. MTI Insight. World Bank Working Paper (9 April 2021)
Overview of country tax policy measures in response to COVID-19 crisis. OECD database (updated regularly - last updated: 7 April 2021)
Updated guidance on tax treaties and the impact of the COVID-19 crisis. OECD Note (21 January 2021)
Tax Policy for Inclusive Growth after the Pandemic. (French, Spanish). IMF Special Series on COVID-19 by Ruud de Mooij, Ricardo Fenochietto, Shafik Hebous, Sébastien Leduc, and Carolina Osorio-Buitron. (16 December 2020)
Guidance on the transfer pricing implications of the COVID-19 pandemic. OECD Note (18 December 2020)
Green budgeting and tax policy tools to support a green recovery. OECD Note (9 October 2020)
Tax Policy Reforms 2020 (incl. Special Feature: Tax and Fiscal Policy Responses to the COVID-19 Crisis). OECD Report (3 September 2020)
Tax Administration Responses to COVID-19: Assisting Wider Government. OECD Note (30 July 2020)
Recovering better: economic and social challenges and opportunities A compilation of the High-level Advisory Board on Economic and Social Affairs. United Nations (22 July 2020)
COVID-19 : Revenue Administration Implications - Potential Tax Administration and Customs Measures to Respond to the Crisis (English). World Bank Report (14 July 2020)
Discussion Group VI: Illicit Financial Flows Follow-up on the High-Level Event on Financing for Development in the Era of COVID-19 and Beyond. United Nations (13 July 2020)
Technology and Tax During and Beyond the Coronavirus Pandemic (Event Replay). World Bank. (27 May 2020)
Tax Administration Responses to COVID-19: Recovery Period Planning. Joint OECD/CIAT/IOTA Note (26 May 2020)
Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19. OECD Note (26 May 2020)
Policy measures to avoid corruption and bribery in the COVID-19 response and recovery (see page 4 on fiscal sphere). OECD Note (26 May 2020)
COVID-19 and fiscal relations across levels of government. OECD Note (21 April 2020)
Using administrative tax data to understand the implications of COVID-19 (coronavirus) for formal firms by Pierre Bachas and Anne Brockmeyer, World Bank. (15 April 2020).
Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience. OECD Report (15 April 2020)
Tax Law Design Considerations When Implementing Responses to the COVID-19 Crisis. IMF Special Series (12 April 2020)
2020 Financing for Sustainable Development Report. Inter-agency Task Force on Financing for Development (9 April 2020)
Tax Administration Responses to COVID-19: Business Continuity Considerations (French version). OECD/CIAT/IOTA Note (updated regularly)
Special Series on Fiscal Policies to Respond to COVID-19. IMF Special Series (updated regularly)
OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis (French version). OECD Note (3 April 2020)
Corona crisis causes turmoil in financial markets. UN-DESA Policy Brief (1 April 2020)
Macroeconomic Policy in the Time of COVID-19: A Primer for Developing Countries. WBG Research and Policy Brief (26 March 2020)
Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers (French version). OECD/CIAT/IOTA Note (updated regularly)
Suggested emergency tax policy responses to the COVID-19 pandemic (French version). OECD One-Page Flyer (20 March 2020)
Policy Steps to Address the Corona Crisis. IMF Policy Paper (16 March 2020)
Suggested tax administration responses to COVID-19. Support for taxpayers (French version) and business continuity (French version). OECD One-Page Flyers (16 March 2020)
How the World Bank Group is helping countries with COVID-19 (coronavirus). WBG Factsheet (11 February 2020)

General COVID-19 (Coronavirus) Resource Pages

The four organizations are compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of COVID-19 (Coronavirus). Please visit their dedicated website for a full suite of Coronavirus-related information:

Historical Context: Insights from the Global Financial Crisis

A Decade After the Global Recession: Lessons and Challenges for Emerging and Developing Economies. World Bank Report (2019)
The Day After Tomorrow: a handbook on the future of economic policy in the developing world. World Bank Handbook (2010)
Fiscal Implications of the Global Economic and Financial Crisis. IMF Staff Position Note (2009)

Resilience to and Preparedness for Shocks

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