Tax
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.
Available from April 21, 2021
