Joint IMF (Fiscal Affairs Department) and TARC Conference TAX ADMINISTRATION AND TAX POLICY RESPONSES TO COVID-19

 

The COVID-19 pandemic has been disrupting economies and society on a scale never witnessed before.  This two-day virtual event brought together practical experience from policymakers and frontier academic research by scholars, focusing on the lessons learned from the actions taken by governments to understand the role of the tax system in responding to a shock like COVID-19.

Our speakers and panelists included some of the leading names in tax policy and administration - please see below for details (recordings of the sessions will be posted here shortly). 

Full details of the conference programme are available here
For details of the participants' biographies, please see here

DAY 1: Thursday 2nd December 2021 

Giulia Mascagni
ICTD

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

Paper         Recording

Alessandro di Nola
University of Konstanz

Rescue Policies for Small Businesses in the COVID-19 Recession

Presentation          Recording

Gabriel Tourek
University of Pittsburgh

Impacts of COVID-19 on Firms in Access to Inputs and Final sales is Likely to Impact VAT Enforcement and Revenues

Presentation          Recording

Alexander Klemm
IMF

Pandemic and Progressivity

Paper         Presentation          Recording

Plenary Lecture: Sir Tim Besley
London School of Economics

Plenary Lecture: State Capacity and the Role of government During a Pandemic

Presentation 

ROUND TABLE: Tax Policy During and After the Pandemic: Opportunities and Challenges
CHAIR
Vitor Gaspar
PANELISTS - Sir Tim Besley (LSE); Michael Keen (University of Tokyo); Joel Slemrod (University of Michigan); Rhoda Weeks-Brown (IMF)

Recording here

DAY 2: Friday 3rd December 2021

Plenary Lecture: Edward Kieswetter
Commissioner, South African Revenue Services

Tax Administration and the Pandemic: The South African Experience

Presentation          Recording

Oyebola Okunogbe
World Bank

Opportunities and Challenges of Digitization for Tac Administration during COVID-19

Paper         Presentation          Recording

Matthias Kasper
University of Vienna

Audits, Audit Effectiveness and Post-Audit Compliance

Paper        Presentation          Recording

Christos Kotsogiannis
TARC

Do Tax Audits Have a Dynamic Impact?  Evidence from Corporate Income Tax Administrative Data

         Presentation          Recording

Plenary Lecture: Rivo Reitmann
Tax and Customs Board, Republic of Estonia

Tax Administration and Digitalization: The Estonian Experience

Presentation          Recording

Nadine Riedel
University of Mȕnster

What You Do (and What You Don't) Get When Expanding the Net - Evidence from Forced Taxpayer Registrations in South Africa

Presentation          Recording

John Bevacqua
Monash University Business School

Reflections on 'Digital by Default' Approaches to Tax Administration in Light of the COVID-19 Pandemic

Presentation          Recording

Plenary Lecture: Modeste Mopa
Director General of Taxes, Cameroon

Tax Administration: Opportunities and Challenges from a Cameroonian Perspective

Presentation          Recording

ROUND TABLE: Tax Administration Policy During and After the Pandemic: Opportunities and Challenges
CHAIR
 - Debra Adams
PANELISTS - Modeste Mopa (Director General of Taxes, Cameroon); Rivo Reitmann (Tax and Customs Board, Republic of Estonia); Jimena Acedo (TADAT, IMF); Andy Morrison (National audit Office, UK)

Recording here

 

If you have any questions, please email us at tarc@exeter.ac.uk

 IMF TARC joint conference 2021