OECD lists tax policy measures enacted by 90 countries in response to COVID-19 pandemic

The OECD Secretariat has published a spreadsheet listing more than 90 countries’ tax policy responses to the COVID-19 pandemic.

The listing covers countries that have deferred or waived taxes or changed tax refunds. It also provides data on countries that have changed benefits and benefit entitlements in response to the pandemic.

The table does not include information on tax administration concessions, such as filing deadline extensions, changes in penalties for late filing, taxpayer service measures, debt repayment measures, changes in audit policies, and debt recovery measures. These items were covered in an earlier  OECD Forum of Tax Administration document.

The Secretariat intends to continuously update the spreadsheet.