Analyse des politiques fiscales

Tax and Fiscal Policies after the COVID-19 Crisis: OECD Report for G20 Finance Ministers and Central Bank Governors, October 2021, Italy


Published 13 October 2021


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The COVID-19 pandemic resulted in a global health crisis and precipitated a sharp decline in economic activity that is without precedent in recent history. Thanks to swift and sustained policy actions, global GDP is now returning to pre-pandemic levels. The crisis has, however, caused a deterioration in public finances, adding to pre-existing long-term structural challenges. As countries seek to "build back better", they have an opportunity to rethink their approach to public finances and develop fiscal strategies that can deliver inclusive and sustainable economic growth over the medium to long-term.

This report has been prepared for G20 Finance Ministers and Central Bank Governors at the request of the Italian G20 Presidency to provide a first look at how tax policies can support inclusive and sustainable growth beyond the COVID-19 crisis. It addresses how tax policy can be designed comprehensively so that fiscal systems can deliver a balance of equity, growth and sustainability, highlighting some of the key considerations that policymakers should take into account to ensure optimal tax policy design and the successful implementation of tax reform.

This report was originally published as Attachment D to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was released on 13 October 2021.


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