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.
The use of job retention schemes was very high in some countries
Percentage of dependent employment (April/May 2020, September 2020, December 2020)
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