Official statements, analysis and resources (by IFIs, multilateral forums, governments or officials)

Date	Title (linked)	Institution / Author	Comments / Related issues
Ongoing	Covid-19: Tax policy responses	OECD	OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
Ongoing	Policy responses to Covid-19	IMF	This policy tracker summarizes the key economic responses governments are taking to limit the human and economic impact of the COVID-19 pandemic. Includes tax policy responses.
Ongoing	Covid-19 Response	Platform for Collaboration on Tax (PCT)	This page includes tax policy and tax administration knowledge resources from the PCT Partners relevant in the context of the COVID-19 (Coronavirus) crisis response.
15 April 2020	Tax and Fiscal Policy in Response to the Coronavirus Crisis	OECD	“In a post-crisis environment, it is likely that addressing the tax challenges of the digitalisation of the economy and ensuring that MNEs pay a minimum level of tax (Pillar 2) will become more prominent. The work of the Inclusive Framework to address the tax challenges of the digitalisation of the economy is ongoing and progressing, keeping track of the changing global economic circumstances.”
15 April 2020	UN expert urges more government spending targeting inequality, not big business	UN Independent Expert on debt and human rights	“The independent expert said States could impose a one-off wealth tax but they should also undertake a more ambitious reform programme. “This is the right time to seriously engage in structural reforms for redistributive justice including progressive taxation reforms, where millionaires and billionaires and large corporate conglomerates are requested to contribute to the society in a proportional measure to their fortunes,” Bohoslavsky said.
8 April 2020	Covid-19 measures for tax authorities	African Tax Administration Forum (ATAF)	A series of suggested measures that African Revenue Authorities should consider in their responses to the COVID-19 global pandemic by ATAF.
20 March 2020	Emergency tax policy responses to the Covid-19 pandemic	OECD	“A range of tax policy and tax administration measures could be considered by governments. These potential measures, which are not recommendations but are intended to assist policymakers as they respond in their own national context”.

Civil society analysis, resources and statements

Date	Title (linked)	Institution / Author	Comments / Related issues
2 April 2020	When the factory gates are bolted shut, women need country by country reporting	Liz Nelson, Tax Justice Network (TJN)	“Country by country reporting (CBCR) – the transparency mechanism where multinationals are required to produce information on economic activity in each country where they operate, offers a protective measure to help governments find the information they need to tax companies appropriately – and fulfil their human rights obligation to promote women’s health and well being”
28 March 2020	Rethinking the domestic resource mobilisation strategies amidst the Covid-19 pandemic in Uganda	Tax Justice Alliance Uganda	Concerns and recommendations from CSOs under the Tax Justice Alliance Uganda (TJAU).
27 March 2020	Could the wealth in tax havens help us pay for the Coronavirus response?	Tax Justice Network (TJN), Nick Shaxson	“There’s some $8-35 trillion or so sitting offshore, depending on how broadly this is measured, which can certainly be tapped with stronger political will. And we must never forget that while all countries are victims of offshore chicanery, lower-income countries are the worst hit”
25 March 2020	Every cent lost to tax havens could be used to strengthen our health and social systems	Cynthia Umurungi, Tax Justice Network- Africa	It’s women in the informal sector who are suffering the harshest effects of our broken tax system.
24 March 2020	Tax justice and the coronavirus	Tax Justice Network (TJN), Nick Shaxson	“Tax justice campaigners should be calling for a strong fiscal stimulus which will lead to poor and vulnerable people paying less and rich people and strong, profitable corporations paying more.”
20 March 2020	Letter to Congress on Emergency COVID-19 Economic Response Measures	FACT Coalition	The FACT Coalition sent a letter to Congress opposing any offshore corporate tax giveaways in a COVID-19 emergency response package and calling for country-by-country tax transparency as a prerequisite for any potential tax breaks or bailouts.
18 March 2020	An Open Letter to Policy-Makers in Light of the Covid19 Health Crisis	Asian Peoples’ Movement on Debt and Development (APMDD)	Scrap tax break for corporations; Make taxes work for women; Re-channel revenues to quality public health and other essential social services.

Articles and other resources

Date	Title (linked)	Institution / Author	Comments / Related issues
27 March 2020	It’s Time to Revive the Excess Profits Tax	Reuven Avi-Yonah	As during the World Wars, companies that profit because of the crisis should not grow rich just because of the crisis.
24 March 2020	The COVID-19 stimulus can’t be a corporate bail-out. We need a new playbook for relief	Joseph Stiglitz	“Any government bailouts should come with “conditionalities,” such as no buybacks, limited dividends and CEO pay, a promise to keep workers on the job, and better treatment of stakeholders other than shareholders and management—including workers and the environment.”