Grégoire Rota Graziosi is currently the Director of the Centre d'Etudes et de Recherches sur le Développement International (CERDI), University Clermont Auvergne, CNRS. He is also a head program manager at FERDI and scientific editor of the Revue Economique du Développement. He is the author of theoretical and applied work published in journals such as American Economic Review and Journal of Development Economics. He is an expert on tax policy for the International Monetary Fund, where he spent five years, the World Bank, and the European Union Commission. In May 2019, he was appointed to the Tax Law Abuse Committee.
Covid-19 offers an opportunity for developing countries to rethink their tax policy to contribute to the reconstruction effort and promote the recovery. This column explores what the legacy of the pandemic will be for our tax systems and several dimensions for the required rethinking.