This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.
As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Training Workshop on Public Finance and Tax
In the initial crisis phase of the Covid-19 pandemic, as countries used lockdowns to suppress the spread of the virus, fiscal support measures were introduced to help businesses and households keep
How does the COVID-19 pandemic affect firm profits and tax payments in developing countries?
This note uses administrative tax data on firms to measure the direct impact of the lockdown on firms’ profitability, employment and exit rates.
This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘lockdown’ throughout this note) on firms’ profitabi
Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of Finance to identify potential fiscal policy respo
In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a
This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that might