Emergency Tax Measures in Response to the COVID-19 Pandemic: The Full Picture in Europe

This article provides an overview of the tax response of 47 European countries to the challenges imposed by the COVID-19 pandemic. It provides a summary of national measures, grouped into categories according to the purpose of each measure, as well as an analysis of further steps that need to be taken to address the pandemic, focusing on the tax policy goals that come into play at each phase.