South Centre Webinar Series on Development and COVID-19 – Tax policy options for funding the post-COVID recovery in the Global South, 23 July 2020
The COVID-19 pandemic has negatively affected tax revenue collection globally, with the Global South especially hard-hit. The decline in economic activity has meant reduced corporate profits, declining consumption and increasing unemployment. This in turn implies declining revenue from corporate income taxes, goods and services taxes and personal income taxes. This reduction in revenue collection is limiting developing countries’ ability to effectively respond to the COVID-19 crisis.
The webinar will hence feature prominent voices of the Global South on the national and international tax policy options for funding the post-COVID-19 recovery. Speakers will also provide an overview of the multilateral discussions in the OECD/G20 Inclusive Framework on taxing the digitalized economy, a topic of seminal importance as it is in effect a redistribution of taxing rights between source and residence jurisdictions. The speakers are a diverse mix representing tax administrations, academia and civil society from Asia, Africa and Latin America.
- Concept Note
- Research Paper 111, May 2020: National Measures on Taxing the Digital Economy
- SCTI Submission, June 2020: Comments on Session Paper relating to tax consequences of the digitalized economy – issues of relevance for developing countries
- SCTI Submission, May 2020: Comments to the FACTI Panel on improving cooperation in tax matters
- SCTI Submission, November 2019: Comments on the OECD Secretariat Proposal for a “Unified Approach” under Pillar One
- SouthViews No. 196, 22 May 2020: Taxing the Digital Economy to Fund the COVID-19 Response
- Tax and Fiscal Justice Asia - Statement
- TJNA Statement - Covid-19 pandemic: An opportunity for structural reforms to create a people-centered economic system
- Fiscal Justice Network of Latin America and the Caribbean (RJF ALC) Statement in the face of the COVID-19 pandemic