Tax Administration and Tax Policy Responses to COVID-19
Thursday 2 and Friday 3 December 2021
First Call for Papers
The COVID-19 pandemic has been disrupting economies and society on the scale never witnessed before. To protect lives and livelihoods and ensure business continuity, governments have implemented a plethora of relief measures, including in the tax area, resulting in increased borrowing to unprecedented levels. The pandemic has also played a catalyst role in driving digitalization in government presenting new challenges and opportunities. With vaccination being rolled out, governments slowly turn their attention to supporting the reopening of their economies and to the next phase of consolidation.
The IMF’s Fiscal Affairs Department (FAD, IMF) and the Tax Administration Research Centre (TARC) will be hosting a two day virtual1 event on ‘Tax Administration and Tax Policy Responses to COVID-19’ which will bring together practical experience from policymakers and frontier academic research by scholars. The event will focus on the lessons learned from the actions taken by governments to understand the role of the tax system in responding to a shock like COVID-19, i.e. the burden sharing, cash-flow support, tax compliance management, the adoption of digital solutions, and the gradual transition between different phases of the pandemic (immediate response, support for the reopening, consolidation).
Those wishing to present their work at the conference should email either a draft paper or an extended abstract of no more than 1,000 words which should include the main idea of the paper, key references and, where possible, detailed data and preliminary results. Submissions should also contain contact details and institutional affiliation and should be sent by the close of business July 16th 2021 to firstname.lastname@example.org
There is no preference over research topics but empirical research using TADAT data is particularly encouraged to be submitted. Following the conference, authors will have the opportunity to publish their work in a special issue in the Journal of Tax Administration, subject to the standard refereeing process of the journal.
The final programme will be announced by September 3rd 2021. Full papers should be submitted by October 22nd 2021.
1 As circumstances allow, the event might be a hybrid with some participation at TARC, University of Exeter.