对COVID-19大流行病的自由裁量财政反应
Michael P Devereux1, İrem Güçeri1, Martin Simmler1
1Oxford University Centre for Business Taxation, Saïd Business School, Oxford.
概括
本研究分析了对Covid-19流行病的自由裁量财政政策反应,在危机的三个不同阶段区分一次性补贴和影响激励措施.
科学领域:
- 经济学 经济学 经济学
- 公共政策 公共政策
- 全球流行病应对行动
背景情况:
- 在全球范围内,COVID-19大流行需要前所未有的自由裁量财政政策干预措施.
- 了解这些财政反应的细微差别对于有效的危机管理和经济复苏至关重要.
- 之前的分析往往缺乏在流行病期间对政策评估的分阶段方法.
研究的目的:
- 系统地分析财政政策对Covid-19疫情的反应.
- 根据它们在三个流行病阶段的应用,区分政策:急性干扰,初步恢复和长期.
- 区分减轻财务约束的财政措施 (例如,延期税收) 和改变经济激励的财政措施.
主要方法:
- 在Covid-19大流行期间实施的自由裁量财政政策措施的分析.
- 根据大流行病的三个不同阶段对政策进行分类.
- 区分一次性补贴和基于激励的财政干预.
- 确定影响短期财政政策有效性的关键因素.
主要成果:
- 财政响应在急性破坏,初步恢复和流行病的长期阶段有很大差异.
- 税收支付延期等一次性补贴被认为是缓解即时财务约束的关键工具.
- 还考虑了影响激励措施,其相关性因流行病阶段而有所不同.
- 确定了对财政措施短期有效性至关重要的因素.
结论:
- 一个分阶段的方法对于理解在流行病期间财政政策的演变作用至关重要.
- 财政应对措施的设计,区分流动性支持和激励调整,影响其有效性.
- 政策考虑必须考虑到流行病的具体阶段和预期的经济影响.
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