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Taxes as Pandemic Controls

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  • Ashley C. Craig
  • James R. Hines Jr.

Abstract

Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic. Taxes on business activities that bring workers or customers into close contact with each other offer efficient alternatives to broad regulatory measures, such as shutdowns, that have been effective but enormously costly. Corrective taxation also helps raise the revenue required to cover elevated government expenditure during a pandemic. Moreover, the restricted consumer choice that accompanies a pandemic reduces the welfare cost of raising tax revenue from higher-income taxpayers, making it a good time for deficit closure. Current U.S. tax measures serve some of these functions, but additional measures could further limit the spread of disease while also addressing government budget deficits.

Suggested Citation

  • Ashley C. Craig & James R. Hines Jr., 2020. "Taxes as Pandemic Controls," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 969-986, December.
    • Handle: RePEc:ntj:journl:v:73:y:2020:i:4:p:969-986
    DOI: 10.17310/ntj.2020.4.02
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    Cited by:

    1. Sorin-Ciprian Teiusan & Dorina Plescaci, 2022. "An Insight Into Research Of Tax And Fiscal Policy In Response To Covid-19 Crisis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 37-47, April.
    2. Bai, Chenjiang & Duan, Yuejiao & Liu, Congya & Qiu, Leiju, 2022. "International taxation sentiment and COVID-19 crisis," Research in International Business and Finance, Elsevier, vol. 63(C).
    3. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
    4. A.I. Pogorletskiy & N.V. Pokrovskaia, 2021. "Comparative Analysis of Fiscal Regulation Measures of the G20 Countries in the Era of the Coronavirus Crisis and in the Post-Coronavirus Perspective," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(1), pages 31-61.

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