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International Tax and Public Finance

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05-11-2022

Public finance in the era of the COVID-19 crisis

Authors: David R. Agrawal, Aline Bütikofer

Published in: International Tax and Public Finance | Issue 6/2022

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Abstract

The COVID-19 crisis poses new policy challenges and has spurred new research agendas in public economics. In this article, we selectively reflect on how the field of public economics has been shaped by the COVID-19 pandemic and discuss several areas where more research is necessary. We highlight major changes and inequalities in the labor market and K-12 education, in addition to discussing how technological change creates new challenges for the taxation of income and consumption. We discuss various policy responses to these challenges and the role of fiscal federalism in the context of worldwide crises. Finally, we summarize the key issues discussed at the 2021 International Institute of Public Finance Congress and the papers published in this special issue.

next article Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state

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The topics we have selected are not exhaustive, and inevitably, our own personal interests have influenced the topics we have selected to emphasize.

Maldonado and De Witte (2022) find similar results in Belgium.

In some cases, the pandemic has induced households to move across school district boundaries depending on the policies.

See Kanbur and Keen (1993) and Nielsen (2001) for a discussion of the role of jurisdiction size.

Of course, exceptions to this include athletes and musicians, along with other high-income individuals with consulting contracts from employers in multiple states.

The scientific committee consisted of Daniel Da Mata (Sao Paulo School of Economics FGV, Brazil), Meltem Daysal (University of Copenhagen, Denmark), Lucie Gadenne (University of Warwick, UK), Aart Gerritsen (Erasmus University Rotterdam, Netherlands), Anne C. Gielen (Erasmus University Rotterdam, Netherlands), Christian Gillitzer (University of Sydney, Australia) İrem Güçeri University of Oxford, UK), Martin Halla (Johannes Kepler University Linz, Austria), Jarkko Harju (VATT Institute for Economic Research, Finland), Makoto Hasegawa (Kyoto University, Japan), Xing Jing (Shanghai Jiao Tong University, China), Sebastian Kessing (University of Siegen, Germany), Nadine Ketel (Vrije Universiteit Amsterdam, Netherlands), Brian Knight (Brown University, USA), Elira Kuka (George Washington University, USA), Etienne Lehmann (CRED(TEPP), Université Paris II Panthéon-Assas, France), Stephan Litschig (National Graduate Institute for Policy Studies, Japan), Olga Malkova (University of Kentucky, USA), Isabel Martínez (ETH Zürich, Switzerland), Clara Martínez-Toledano (Imperial College London, UK), Katherine Meckel (University of California, San Diego, USA), Lucija Muehlenbachs (University of Calgary, Canada), Athiphat Muthitacharoen (Chulalongkorn University, Thailand), Yukihiro Nishimura (Osaka University, Japan), Raphaël Parchet (Università della Svizzera italiana, Switzerland), Paola Profeta (Bocconi University, Italy), Anna Raute (Queen Mary University London, UK), Johanna Rickne (Stockholm University, Sweden and Nottingham University), Josef Sigurdsson (Norwegian School of Economics, Norway), Marianne Simonsen (Aarhus University, Denmark), Alisa Tazhitdinova (University of California, Santa Barbara, USA), and Christian Traxler (Hertie School, Germany).

The mentors and topics of the mentoring sessions were: David R. Agrawal (Tax Competition, Commodity Taxes), N. Meltem Daysal (Health Economics), John N. Friedman (Economic Mobility, Education), Clemens Fuest (International Taxation), Etienne Lehmann (Optimal Tax, Theory), Lucija Muehlenbachs (Energy, Environmental), Victoria Perry (Taxes and Development, Government and International Organizations), Nadine Riedel (Publishing in ITAX), Sebastian Siegloch (Local Public Finance), Marianne Simonsen (Public Policies and Children), Joel Slemrod (Tax Evasion and Enforcement), and Andrea Weber (Labor Market and Social Policy).

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Title: Public finance in the era of the COVID-19 crisis
Authors: David R. Agrawal
Aline Bütikofer
Publication date: 05-11-2022
Publisher: Springer US
Published in: International Tax and Public Finance / Issue 6/2022
Print ISSN: 0927-5940
Electronic ISSN: 1573-6970
DOI: https://doi.org/10.1007/s10797-022-09769-3

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Other articles of this Issue 6/2022

Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state

Political alignment and project funding

Corporate taxes and union wages in the United States

Public support for tax policies in COVID-19 times: evidence from Luxembourg

Tax haven, pollution haven or both?

The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs