COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space (English)

The objective of this working paper is to provide guidance on the dilemma that governments are facing because of the economic crisis triggered by COVID-19. Measures adopted by governments during the contention phase to alleviate cash flow pressures on taxpayers require budget expenditures that exacerbate revenue losses from reduced tax bases. In parallel, governments are struggling with public expenditure needs that call for creating fiscal space...

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Author

Junquera-Varela,Raul Felix;

Alvarez Estrada,Daniel;

Lucas-Mas,Cristian Oliver;
Document Date
2022/07/01
Document Type
Report
Report Number
158474
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2022/07/01
Disclosure Status
Disclosed
Doc Name
COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space
Keywords
Equitable Growth

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Citation

Junquera-Varela,Raul Felix; Alvarez Estrada,Daniel; Lucas-Mas,Cristian Oliver.

COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space (English). Equitable Growth, Finance and Institutions Insight Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/908111619060497697

COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space (English)

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