Updated 19 May 2020
Access the report
This report takes stock of the emergency tax and fiscal policy measures introduced by countries worldwide in response to the Coronavirus (COVID-19) pandemic. It discusses how tax and fiscal policy can cushion the impact of continued containment and mitigation policies and subsequently support economic recovery. It also outlines the major policy reforms that will be needed to prepare for restoration of public finances. The report was prepared in response to a request of Saudi Arabia's G20 Presidency, and presented during the virtual meeting of the G20 Finance Ministers and Central Bank Governors in Washington, on 15 April 2020.
In response to a request of Italy's G20 Presidency, the OECD provided an updated report to G20 Finance Ministers and Central Bank Governors in April 2021. The April 2021 report provides an overview of the tax measures introduced during the COVID-19 crisis across 66 countries and jurisdictions since the outbreak of the pandemic, examine how tax policy responses have varied and evolved since last year, offers guidance as to how tax policy could be adapted to meet short-term challenges and outlines OECD work in the pipeline to help countries reassess their tax and spending policies in the longer run. The report was first published as Annex A to the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (April 2021).