Tax Policy Reforms 2021
Special Edition on Tax Policy during the COVID-19 Pandemic
The report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax policy responses have varied across countries and evolved over the last year. It also offers some guidance as to how tax policy responses could be adapted to address the short-term challenges countries face and outlines future work that the OECD will be undertaking to help countries reassess their tax and spending policies in the longer run.
Update on the tax measures introduced during the COVID-19 crisis
This Chapter provides an update on the tax measures adopted by countries during the COVID-19 crisis. It starts by providing an overview of the tax measures introduced in 2020 and early 2021 in the 66 countries and jurisdictions that replied to the 2021 OECD Tax Policy Reform Questionnaire, highlighting their evolution over time as well as differences across countries. It then provides a more detailed description of changes to corporate income taxes and other business taxes (section 2.2), personal income taxes and social security contributions (section 2.3), VAT/GST and excise duties (section 2.4), environmentally related taxes (section 2.5) and property taxes (section 2.6).
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