Economy Measure Code Measure Currency Code Amount (Local) Amount (USD) Source Details
Australia 05B 05B - Income support AUD 176,020,500,000 109,449,546,825 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); Department of Education, Skills, and Employment (DESE). https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/sites/default/files/2020-06/Fact_sheet_HomeBuilder.pdf (accessed 5 June 2020); DESE. https://ministers.dese.gov.au/tehan/return-child-care-subsidy (accessed 10 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/250-million-jobmaker-plan-restart-australias-creative-economy (accessed 8 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/supporting-older-australians (accessed 8 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobtrainer-skills-package-economic-recovery-and-growth (accessed 22 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-JobKeeper_Payment_extension_0.pdf (accessed 22 July 2020); Office of the Prime Minister. https://www.pm.gov.au/media/jobkeeper-payment-and-income-support-extended (accessed 22 July 2020); Department of the Treasury. https://treasury.gov.au/sites/default/files/2020-07/Fact_sheet-Income_Support_for_Individuals_1.pdf (accessed 22 July 2020); DESE. https://www.dese.gov.au/covid-19/job-seekers (accessed 30 July 2020); Australian Government. https://www.servicesaustralia.gov.au/individuals/services/centrelink/pandemic-leave-disaster-payment (accessed 06 August 2020); DESE. https://ministers.dese.gov.au/morrison/support-victorian-families-childcare-workers-and-services (accessed 06 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/more-support-more-businesses-and-workers (accessed 07 August 2020); Office of the Prime Minister. https://www.pm.gov.au/media/1b-accelerate-defence-initiatives-covid-19-recovery (accessed 26 August 2020).

Three economic stimulus packages, i.e. (i) Support for individuals and households including (a) income support for individuals (AUD14,133 million), (b) payment to support households (AUD8,830 million), (c) temporary early release of superannuation (AUD1,150 million), (d) No amount/estimate, temporarily reduce superannuation minimum drawdown rates, (e) lower the social security deeming rates (AUD876 million); (ii) Support for business including (a) JobKeeper payment (AUD70,000 million), (b) boosting cash flow for employers (AUD31,900 million), (c) No amount/estimate, temporary relief for financially distressed businesses, (d) increasing the instant asset write-off (AUD700 million), (e) backing business investment (AUD3,200 million), (f) supporting apprentices and trainees (AUD1,265 million), (g) support for Coronavirus affected regions and communities (AUD1,000 million), (h) support for Australian airlines and airports (AUD715 million); (iii) March 29, AUD150 million will be provided to support Australians experiencing domestic, family and sexual violence due to the fallout from coronavirus; and (b) an additional AUD200 million will be provided to support charities and other community organisations which provide emergency and food relief as demand surges as a result of coronavirus; (iv) April 2, The Commonwealth government has committed to provide free childcare to around one million families and announced targeted support to the education system. The sector is expected to receive AUD1.6 billion over the coming three months from taxpayer subsidies. On May 20, the Ministry of Education announced an additional AUD12.8 million in funding, i.e. (a) AUD12 million provided for child care services that have more than 30% of full-time equivalent staff ineligible for JobKeeper Payments, and (b) AUD800,000 to increase the level of funding for in-home care providers; (v) June 4, The government announced a HomeBuilder program offering AUD25,000 grants to new home builders and renovators from June 4 to December 31, 2020. HomeBuilder will be implemented via a National Partnership Agreement, signed by the Commonwealth and State and Territory governments and is expected to cost AUD680 million; (vi) June 8, The government announced that it will resume the Child Care Subsidy (CCS) to support families to access affordable child care starting July 13 and will pay approximately AUD2 billion this quarter to eligible families; (vii) June 25, AUD250 million targeted package through the JobMaker plan to be implemented in the next 12 months to help restart the creative economy and get the entertainment, arts and screen sectors back to work; (viii) July 8, AUD325.7 million investment in new home care packages by the government for older Australians; (ix) July 16, AUD2 billion support for the JobTrainer package to give Australians access to new skills by retraining and upskilling them into sectors with job opportunities, as the economy recovers from COVID-19; (x) July 21, The Government is extending the JobKeeper Payment until March 2021 with a reduced payment rate. Support will be targeted to businesses (including the self-employed) and not-for-profits that continue to be significantly impacted by the coronavirus. The new arrangements for the JobKeeper Payment are expected to cost an additional AUD16.6 billion; (x) July 21, The Government will extend the payment period of the temporary Coronavirus Supplement for those on income support from September to December 2020. The new arrangements for the Coronavirus Supplement are expected to cost an additional AUD3.8 billion; (xi) No amount/estimate: July 22, Mutual obligation requirements will continue to be gradually introduced starting August 4, 2020. Job seekers must be willing to accept any offer of suitable paid work or face penalties if a job seeker refuses a job without a reasonable excuse. Mutual obligation requirements are tasks and activities agreed upon while getting certain payments from the government; (xii) No amount/estimate: August 5, The Australian Government announced the Pandemic Leave Disaster Payment support for Victorians who can't earn an income because they must self-isolate or quarantine at home or they are caring for someone with COVID-19. The support runs until February 2021; (xiii) August 5, the Australian government announced that it will invest AUD33 million to provide child care relief for Victorian families. Families in Stage 4 lockdown are also entitled to receive an additional 30 days, or six weeks, of allowable absences from childcare; (xiv) August 7, the JobKeeper program was adjusted to expand employee eligibility to accommodate more firms needing the support. The adjustment is expected to cost around AUD15.6 billion in 2020-21; (xv) August 26, The government has announced a AUD1 billion investment package to boost Australia’s defence industry and support jobs across the country. The package is estimated to support around 4,000 jobs across Australia and help many small and medium sized businesses in the defence-industry supply chain [update].

Austria 05B 05B - Income support EUR 52,045,000,000 57,571,902,655 European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1456 (accessed 15 August 2020). BMF. https://www.bmf.gv.at/presse/pressemeldungen/2020/august/fixkostenzuschuss-verlaengerung.html (accessed 27 August 2020). https://www.bmf.gv.at/presse/pressemeldungen/2020/juli/brutto-netto-rechner.html (accessed 31 July 2020). https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA-16-Juli-2020.html (accessed 23 July 2020). https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA_17_Juni_2020.html (accessed 19 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020). https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/regierungsklausur.html (accessed 17 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kulturpaket.html (accessed 29 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/haertefallfonds.html (accessed 28 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/gemeindepaket.html (accessed 26 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/fixkostenzuschuss.html, https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kurzarbeit-mittel-erhoeht.html (both accessed 21 May 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 20 May 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 21 May 2020).

(i) EUR15 billion emergency funds for hard-hit industries to provide direct liquidity provisions and subsidies for running costs. On April 27, expanded Phase 2 of the hardship fund, through which SMEs may request up to 6000 Euros from the government; (ii) EUR10 billion for payment deferrals of personal income and corporate income taxes; (iii) No amount/estimate: rent payment deferrals; (iv) No amount/estimate: May 13, proposed a more simple calculation method to determine monetary subsidies by companies to their employees from their own accounts and from the government's funding. Under the new system, no employee should have any losses; (v) May 20, Increased to EUR12 billion (from EUR10 billion on April 13 and EUR5 billion originally) funds for short-time working, self-employed and funds to finance increased costs of caretaking, etc.; (vi) May 21, EUR1.2 billion is being rolled out by authorities as new fiscal measures including tax relief measures for the hospitality sector of EUR500 million and support to non-profit organizations of EUR700 million; (vii) No amount/estimate: May 21, Applications for the fixed subsidy have already started, with the first payments being disbursed by end of May. The Ministry of Finance will reimburse up to 75% of a company's fixed costs for up to 3 months; (vii) May 25, EUR1 billion in grants from the federal government to municipalities, geared towards support for infrastructure investment (e.g. schools, public transportation, energy production); (viii) May 27, increase in the minimum payment amount of the hardship fund to EUR500, and added another EUR500 comeback bonus, dedicated to entrepreneurs having hardships during the pandemic; (ix) May 28, Allocated EUR90 million to support freelance artists up to EUR1000 a month; (x) To jump-start the economy, a new tax incentive was introduced for companies that recruit apprentices, with EUR2,000 per position created between March 16 and October 31 of this year; (xi) June 12, Reduced VAT to 5% to support the catering trade, the cultural sector and the publishing sector; (xii) June 12, Deferred taxes to January 15, 2021. (xiii) June 16, reduced the lowest income tax bracket tax level from 25% to 20%. As of July 30, this was announced to be retroactively applied from January 1, 2020. There will also be a loss carryback, with business losses being offset against profits in 2019 and 2018, so that some of the deferred taxes may not have to be paid back at all. (xiv) June 16, extended Austria's fixed cost subsidy; (xv) June 16, fiscal package was increased by EUR12 billion to include stimulus measures, including investment in climate protection, affordable housing, health, and digitalisation and a one-off support for unemployed and families. Several specific tax relief measures are aimed at the agricultural and forestry sectors, culture and publishing; (xvi) June 17, Reserved EUR30 million for childcare in the summer from the municipal package; No amount/estimate: (xvi) June 26, Allocated another EUR30 million to Family Crisis Fund to support low income families, with the amounts to be transffered on July 13. As of July 16, this amount has been increased to EUR60 million. (xviii) June 30, Increased the top tax rate of 55% for incomes from EUR1 million until 2025; (ix) July 30, an additional bonus of EUR360 per child will be given on September 30 for each family eligible for family allowance; (x) July 30, In order to relieve employees who do not receive taxable income (up to EUR11,000), the traffic tax credit has been increased from a maximum of EUR 300 to a maximum of EUR 400. This covers commuting expenses from work to home; (xi) July 30, The SV reimbursement (for social securtiy contributions) will also be increased from EUR 300 to EUR 400. This applies from the assessment for the calendar year 2020; (xii) August 6, EUR665 million Austrian scheme to support non-profit organisations (NPOs) and their related entities in the context of the coronavirus outbreak. This has been approved by the European Commission; (xiii) August 24, Extended the fixed cost subsidy for businesses, doubled the length of time it can be received and reduced application requirements [update]. As of September 3, the rate has also been increased to 100% (versus 75% in the initial version). update]

Belgium 05B 05B - Income support EUR 9,350,000,000 10,342,920,354 European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1507 (accessed 27 August 2020). Belgium Government. https://news.belgium.be/fr/prise-en-compte-du-conge-parental-corona-dans-la-pension-des-membres-du-personnel-de-la-fonction (accessed 12 August 2020), https://news.belgium.be/fr/covid-19-indemnite-de-crise-supplementaire-pour-certains-independants-et-conjoints-aidants-reconnus (accessed 25 July 2020), https://news.belgium.be/fr/financement-de-skeyes-suite-la-pandemie-due-au-covid-19 (accessed 18 July 2020). Federale Overheidsdienst Financien. https://financien.belgium.be/nl/Actueel/update-covid-19-verlenging-van-de-termijn-van-vrijstelling-van-rechten-en-btw-bij-invoer-op (accessed 30 July 2020). https://financien.belgium.be/nl/Actueel/vrijgestelde-reserve-ter-versterking-van-de-solvabiliteit-en-het-eigen-vermogen-ten-gevolge (accessed 2 July 2020). Service Public Federal Finances. https://finances.belgium.be/fr/douanes_accises/entreprises/corona-informations-et-mesures/mesures-de-soutien-relatives-aux-d%c3%a9lais (accessed 26 June 2020), https://finances.belgium.be/fr/Actualites/diminution-temporaire-taux-tva-secteur-horeca (accessed 14 June 2020). European Commission. https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-belgium_fr.pdf (accessed 24 May 2020).

(i) On the other hand, non-health initiatives total EUR9 billion, with EUR5.3 billion for federal and EUR3.7 billion for regional; (ii) April 3, exemptions from VAT and import duties for goods needed to mitigate the effects of COVID-19 were granted. As of July 23, this measure has been extended until October 31, 2020; (iii) In addition, reduced the VAT rate applicable to some restaurant and catering services to 6% until the end of 2020; (iv) June 9, Support measures relating to payment periods have been approved, and extension of the payment periods for VAT and Excessive Duties extend to December 31; (v) June 26, Temporary exemption from corporate tax based on losses incurred during the next tax period; (vi) July 10, EUR45 million in grants to skeyes (Belgian air navigation service) to ensure the operational and financial sustainability of the public enterprise in 2020; (vii) July 10, An advanced payment of EUR15 million was made to skeyes (Belgian air navigation service) for terminal fees for the latter half of the year; (viii) No amount/estimate: July 17, Additional crisis allowance for certain self-employed persons and assisting spouses recognized as incapacitated for work due to the containment measures; (ix) July 24, Considered coronavirus parental leaves in computing for the pension of the civil service; (x) August 21, European Commission approved the EUR290 million Belgian support to Brussels Airlines in the context of the coronavirus outbreak. [update]

Canada 05B 05B - Income support CAD 48,761,600,000 34,948,288,837 Department of Finance Canada.. https://www.canada.ca/en/department-finance/economic-response-plan.html?topic=ex-col-faq (accessed 10 June 2020). Department of Finance https://www.canada.ca/en/department-finance/news/2020/07/supporting-canadian-workers-and-businesses-with-a-redesigned-canada-emergency-wage-subsidy.html (accessed 20 July 2020). Department of Finance https://www.canada.ca/en/department-finance/news/2020/07/government-legislation-to-support-canadian-workers-businesses-persons-with-disabilities-and-legal-rights-receives-royal-assent.html (accessed 31 July 2020). Department of Finance https://www.canada.ca/en/department-finance/news/2020/07/government-announces-new-extension-of-rent-relief-for-small-businesses.html (accessed 1 August 2020)

(i) Emergency care benefit - CAD10 billion; (ii) Emergency Support Benefit - CAD5 billion; (iii) GST Credit - CAD5.5 billion; (iv) Enhanced Canada Child Benefit - CAD1.9 billion; (v) Temporary Business Wage Subsidy - CAD3.8 billion; (vi) Canada Student Loan Payments - CAD190 million; (vii) Support for Indigenous Communities - CAD305 million; (viii) Support for people experiencing homelessness (through Reaching Home) - CAD157.5 million; (ix) Support for women’s shelters and sexual assault centres including on reserve - CAD50 million; (x) Lower Registered Retirement Income Fund Minimum Withdrawal Amounts - CAD495 million; (xi) CAD10.5 billion as of June 8; Canada Emergency Wage subsidy (CEWS) calculator, the CEWS applies at a rate of 75% of the first CAD58,700 normally earned by employees-representing a benefit of up to CAD847 per week, per employee. The program is in place for a 12-week period, from March 15 to June 6, 2020; (xii) CAD20.1 million in support for Futurpreneur Canada to continue supporting young entrepreneurs across Canada who are facing challenges due to COVID-19; (xiii) CAD15 million in non-repayable support for businesses in the territories to help address the impacts of COVID-19; (xiv) CAD675 million to give financing support to small and medium-sized businesses that are unable to access other COVID-19 business supports, through Canada's Regional Development Agencies; (xv) CAD274 million - Creating new jobs and opportunities for youth; (xvi) No amount/estimate: Canada Emergency Response Benefit (CERB) provides a taxable benefit of CAD2,000 every 4 weeks for up to 16 weeks to eligible workers who have lost their income due to COVID-19; (xvii) CAD2.47 billion - clean energy; (xviii) CAD350 million - to support vulnerable Canadians through charities and non-profit organizations; (xviii) No amount/estimate: Waiving ground lease rents through December 2020 for airport authorities that pay rent to the federal government; (xix) CAD500 million - COVID-19 Emergency Support Fund for cultural, heritage, and sport organization to address financial needs of affected organizations so they can continue to support artists and athletes; (xx) CAD5.365 billion for agriculture and fisheries; (xxi) No amount/estimate: Increased payments of 50% to 75% to AgriStability to support farmers that face significant revenue declines; (xxiii) No amount/estimate: Flexibility for individual and corporate taxpayers (tax payment deferral until September); (xxiv) AgriRecovery initiative of up to CAD125 million to help producers faced with additional costs incurred such as set-asides for cattle and hog management programs to manage livestock backed-up on farms, due to temporary closure of food processing plants; (xxv) Surplus Food Purchase Program of CAD50 million to help redistribute existing and unsold food inventories; (xxvi) No amount/estimate; July 20, the Finance Ministry announced proposed changes to the Canada Emergency Wage Subsidy (CEWS) that would extend it to December 19, 2020, make the subsidy eligible to a broader range of employers by including those with a revenue decline of less than 30 percent, introduce a top-up subsidy up to an additional 25 percent for employers most adversely affected; (xxvii) July 27, the Department of Finance announced that Bill C-20, An Act Respecting Further COVID-19 Measures, ensures the CEWS continues through December 19, 2020, is now accessible to a broader range of employers, introduces a top-up subsidy of up to an additional 25 percent employers most adversely affected by COVID-19; the Bill also provides a one-time non-taxable payment of up to CAD600 to approximately 1.7 million to eligible disabled individuals--amount = 1.7 million x CAD600 = CAD1.02 billion; (xxviii) No amount/estimate: July 31, the Department of Finance announced an extension of rent relief for small businesses by one month through the Canada Emergency Commercial Rent Assistance;

Denmark 05B 05B - Income support DKK 267,687,000,000 39,630,752,723 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 30 April 2020). https://bm.dk/nyheder-presse/pressemeddelelser/2020/06/alle-foraeldre-faar-ret-til-et-halvt-aars-sorgorlov/ (accessed 18 June 2020). https://bm.dk/nyheder-presse/nyheder/2020/06/oversigt-disse-personer-er-berettigeret-til-engangstilskud-paa-1000-kr/ (accessed 18 June 2020). Denmark government. https://sim.dk/nyheder/nyhedsarkiv/2020/jul/kommunerne-faar-8-9-mia-kr-ekstra-udbetalt-efter-covid-19/ (accessed 13 August 2020). European Commission. https://www.eureporter.co/frontpage/2020/08/04/commission-approves-cohesion-policy-funds-redirection-to-mitigate-the-impact-of-coronavirus-in-denmark-and-near-the-hungarian-slovakian-border (accessed 6 July 2020)

(i) March 10, DKK32.5 billion liquidity effect of deferral of monthly VAT payments for large firms; (ii) March 12, No amount/estimate: Short-time Work Scheme made more flexible; (iii) DKK10 million for upskilling of dismissed employees; (iv) DKK1.7 billion sickness benefit reimbursement available from 27 February to 1 January 2021; (v) March 26, DKK1.1 billion liquidity effect of deferral of property taxes; (vi) DKK2.5 billion frontloading of investments in e.g. energy renovation and similar initiatives in municipalities; (vii) March 26, DKK6.5 billion frontloading of payment by local governments to firms; (viii) March, DKK74 billion liquidity effect of deferral of income tax payment and labor market contributions; (ix) April 1, DKK300 million compensation scheme to event organizer companies extended; (x) April 7, DKK1.2 billion for a range of minor support schemes established to support agents and businesses with cultural activities, sports and private education; (xi) April 18, DKK6 billion for the Job Retention Scheme available from 9 March to 8 July 2020. Take-up rate around 5% of the labour force (150,000 employees) on 19 April; (xii) April 18, DKK277 million for increased access to unemployment and sickness benefits. As of June 5, the wage compensation has been extended to August 29; (xiii) April 18, DKK65.3 billion compensation scheme for companies’ fixed costs available for the period 9 March to 8 July; (xiv) April 18, DKK14.3 billion compensation scheme for self-employed; (xv) April 18, DKK350 million for Innovation and Sustainable Growth in Business Scheme to support new projects. As of August 5, the European Commission has approved the extension of this program to help affected companies restructure and consolidate themselves. The modification will also improve cooperation between large companies and SMEs in green transition; (xvi) April, DKK35.4 billion VAT payments already made for second half and last quarter of 2019 are made available as interest free loans; (xvii) April, DKK5 billion liquidity impact of deferral of provisional taxes for self-employed; (xviii) May 14, No amount/estimate: Increased holiday and time-off benefits for students, apprentices, and trainees; (xix) May 20, Established a pool of DKK20 million to sponsor collegiate, cultural, and sporting activities for vulnerable and elderly citizens during the coronavirus crisis. The pool is managed by the Ministry of Culture's Palace and Culture Board; (xx) May 26, No amount/estimate: Relaxed requirements to receive pension and unemployment benefits; (xxi) May 26, No amount/estimate: Frozen holiday funds must be paid out by employers by September 1, 2020; (xxii) May 28, DKK18 billion from further VAT deferrals for medium-sized firms; (xxiii) No amount/estimate: June 4, Banned predatory mortgage loan providers, and created rules to facilitate settlement of those loans; (xxiv) No amount/estimate: June 15, Announced a one-time grant of DKK1,000 to be paid to beneficiaries who were fully or partially publicly supported by a public income transfer in the month of April; (xxv) No amount/estimate: June 15, Gives six months' grief leave to all parents who lose a child under the age of 18; (xxvi) No amount/estimate: Extended deadlines for Danish municipalities and regions to prepay deliveries worth DKK1 million (minus value added taxes) or less; (xxvii) DKK700 million summer fiscal package for the tourism, transportation, athletics, and culture sectors; (xxviii) No amount/estimate: Extend the suspension of the 225-hour rule for cash beneficiaries until September 8, 2020; (xxix) DKK730 million for increased unemployment benefits - unemployed people over 30 years will be entitled to take a vocational education of 110% unemployment benefit; (xxx) July 1, DKK7.5 billion disbursed to municipalities for transfer costs, employment grants, and other non-health expenditures. The other 1.4 billion of the 8.9 billion total package can be found in (iii) of Measure 5A; (xxxi) July 13, The European Commission has approved two Danish schemes to support self-employed workers and freelancers affected by the coronavirus outbreak: (a) DKK500 million for self-employed workers active in all sectors of the economy except the financial sector; (b) DKK200 million for self-employed workers and freelancers whose yearly income is strongly dependent on delivering goods or services linked to large events, which were initially planned for the summer of this year but had to be cancelled or postponed due to the emergency measures put in place by the Danish government to limit the spread of the coronavirus; (xxxii) July 14, DKK1.1 billion to compensate fixed costs of companies whose activities are still subject to the restrictive measures implemented by the Danish Government to limit the spread of the coronavirus. As of August 7, this measure has been extended to August 29 for companies which are still not allowed to open under the current rules.

Finland 05B 05B - Income support EUR 26,765,900,000 29,608,296,460 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#F (accessed 9 May 2020); MEE. https://tem.fi/artikkeli/-/asset_publisher/ensimmaiset-valtionavustukset-kunnille-yksinyrittajien-tukemiseksi (accessed 3 May 2020); https://vm.fi/en/article/-/asset_publisher/10616/hallitus-paatti-vuoden-2020-neljannesta-lisatalousarvioesityksesta (accessed 9 June 2020); Ministry of Social Affairs and Health. https://stm.fi/en/article/-/asset_publisher/tyottomyysetuuden-suojaosaa-korotetaan-ja-liikkuvuusavustuksen-ehtoja-muutetaan-valiaikaisesti (accessed 19 June 2020); Ministry of Economic Affairs and Employment of Finland. https://tem.fi/en/-/hallitus-esittaa-jatkoa-toimille-joilla-on-tuotu-turvaa-ja-joustoa-tyomarkkinoille-korona-aikana (accessed 25 June 2020); Finnish Government. https://valtioneuvosto.fi/en/-/1410877/government-supports-the-recovery-and-development-of-tourism-with-additional-funding-of-eur-4.5-million (accessed 5 July 2020); Valtioneuvosto Statsradet. https://valtioneuvosto.fi/-/valtioneuvosto-antoi-asetuksen-meriliikenteen-tukemisesta (accessed 14 July 2020). Ministry of Economic Affairs and Employment of Finland. https://tem.fi/-/lisamaararahaa-jaettiin-elyille?languageId=en_US (accessed 3 September 2020).

March 20, (i) EUR1.05 billion (increased from EUR900 million) in lower pension contributions through the remainder of 2020; (ii) EUR650 million for grants to SMEs and self-employed; and (iii) EUR3 billion for expanded parental allowance, social assistance and unemployment insurance; (iv) EUR4.5 billion i.7n tax and pension payment deferrals; (v) EU12 billion in increase in fiscal deficit from automatic stabilizers (4-5.0) percentage points of GDP; (vi) April 20, EUR250 million grants for sole proprietors for the cost of running business; (vii) EUR40 million to support restaurants in employing workers and EUR83 million compensation for the imposed restrictions on activities; (viii) EUR5.1 billion (which is part of the fourth supplementary budget of 6 June amounting to EUR 5.5 billion) focusing on aid to municipalities and measures supporting quick economic recovery. This stimulus package is aimed at boosting demand, improving Finland’s long-term growth prospects, combating climate change, promoting biodiversity, and reinforcing the entire country’s capabilities, resilience, self-sufficiency, and skills and competences. The package also includes measures supporting local government that are intended to secure basic services and alleviate the challenges for local government finances resulting from the virus crisis. The supplementary budget proposal also includes a set of measures to support the wellbeing of children and young people; (ix) No amount/estimate: June 11, The exempt amount of the unemployment benefit will be temporarily raised. Eligibility for commuting and relocation allowance for full-time work will be temporarily amended by decreasing the distance required for daily commuting. The aim is to improve the financial security of unemployed persons when they take part-time work or other short-term work in a situation where full-time work is not yet available. Another aim is to help people find full-time work or seasonal work critical for agriculture ; (x) No amount/estimate: June 5, The Government proposes to continue the measures that have secured the livelihoods of jobseekers and entrepreneurs and helped businesses to overcome the worst of the crisis. The measures concern lay-offs and co-operation procedures; the right of laid-off employees and entrepreneurs to unemployment benefit; and start-up funding; (xi) July 1, EUR4.5 million fund to develop tourism in regions (EUR4 million) and domestic campaign to promote domestic tourism (EUR0.5 million) ; (xii) EUR28.4 million compensation for maritime transport; (xiii) August 27, the Government decided in its fourth supplementary budget for 2020 on the regional allocation of employment appropriations for the management of the coronavirus crisis. A total of EUR60 million was allocated to the Centres for Economic Development, Transport and the Environment (Ely Centres). The appropriations will be mainly used for employment services and training for young people as well as for the development of competencies through training and coaching in cooperation with businesses [update].

France 05B 05B - Income support EUR 117,503,500,000 129,981,747,788 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May 2020); Economie. https://www.economie.gouv.fr/coronavirus-startup-mesures-de-soutien-economique (accessed 15 April 2020); Figaro. https://www.lefigaro.fr/flash-eco/le-gouvernement-annonce-390-millions-d-euros-pour-le-transport-routier-20200417 (accessed 2 May 2020); BBC News. https://www.bbc.com/news/business-52814074 (accessed 28 May 2020); MINEFI. https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=7527227F-7F00-40D8-BBBD-C73ACCFE38E3&filename=1040%20-%20G%C3%A9rald%20DARMANIN%20annonce%20que%20les%20possibilit%C3%A9s%20de%20report%20des%20cotisations%20sociales%20sont%20prolong%C3%A9es%20pour%20le%20mois%20de%20juin%2C%20sur%20demande..pdf (accessed 12 June 2020); Economie. https://www.economie.gouv.fr/covid19-soutien-entreprises/plan-automobile-appel-manifestation-dinteret (accessed 29 June 2020); Economie. https://www.economie.gouv.fr/covid19-soutien-entreprises/soutien-batiment-travaux-publics (accessed 29 June 2020); Economie. https://www.economie.gouv.fr/3-projet-loi-finances-rectificative-plfr-iii-2020# (accessed 30 June 2020); MINEFI. https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=94C9F4D9-0CB4-4D85-9026-7801E5E7F1E7&filename=2196%20DP%20-%20Plan%20de%20soutien%20%C3%A0%20l%27a%C3%A9ronautique.pdf (accessed 5 July 2020); Republique Francaise. http://www.assemblee-nationale.fr/dyn/15/textes/l15b3074_projet-loi.pdf (accessed 9 July 2020); Economie. https://www.economie.gouv.fr/adoption-parlement-3-budget-de-crise (accessed 26 July 2020); MINEFI. https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=773B68FE-1093-4BC9-AB54-AC2FA07EE1E7&filename=88%20-%20Mesure%20de%20soutien%20aux%20TPE%20et%20PME%20suite%20%C3%A0%20la%20crise%20sanitaire%20-%20des%20plans%20de%20r%C3%A8glement%20pour%20les%20dettes%20fiscales.pdf (accessed 19 August 2020); Economie. https://www.economie.gouv.fr/industrie-appel-a-projets-100-millions-euros-en-2020 (accessed 5 September 2020).

(i) EUR8.5 billion for short-time work scheme; (ii) June 10, EUR8 billion (increased from EUR7 billion) for the solidarity fund to support income for the self-employed and smallest firms ; (iii) EUR48.5 billion in postponement of social and fiscal deadlines and the early reimbursements of tax credits (2.0% of 2019 GDP); (iv) No amount/estimate: tax exemptions for bonuses in "essential" sectors; (v) March 25, EUR1.75 billion in tax breaks and grants to startups; (vi) April 20, EUR390 million road transport fund (liquidity for road transport sector); (vii) EUR0.5 billion for postponement of part of the unemployment insurance reform; (viii) No amount/estimate: to maintain skills within companies and their renewal, the Government announced the creation of an aid for the recruitment of apprentices, from 5,000 euros to 8,000 euros per contract preparing for a diploma up to the professional license; (ix) June 6, government announced a strengthened support system for the sectors affected by the COVID-19 crisis including: EUR31 billion for emergency measures in favor of employees and companies; EUR2.632 billion support to aeronautics sector including for R&D (EUR1.5 billion), to aeronautics SMEs (EUR300 million) and government purchase of of military planes, helicopters and drones (EUR832 million); EUR1 billion to support the structuring investments of communities relating to health, ecological transition, in particular the thermal renovation of public buildings, and the renovation of heritage; EUR1.3 billion to support the cultural sector; EUR230 million to support the book industry; EUR2.2 billion exemption from social security contributions in the tourism industry ; EUR295 million grants to startups: FrenchTechBridge (EUR80 million), i-Nov (EUR20 million), ChallengesIA (EUR15 million), SATT (EUR65 million), French Tech Accélération (EUR100 million) & call for projects (EUR15 million) ; EUR1 million of public expense to promote start-ups employment; (viii) July 23, EUR490 million for greening of industry and to support industrial relocations ; (x) July 23, Support measures for young people and strengthening of measures for the most vulnerable: EUR1.14 billion will be allocated to the financing of bonuses for the hiring of apprenticeship contracts (EUR400 million) or professionalization contracts (EUR744 million); EUR50 million will be mobilized in particular to finance the 1 euro meal for scholarship students; EUR283 million are committed to implement the "learning holidays" program which will accommodate students during the summer holidays in schools, leisure centers, camps and cultural outings; EUR86.5 million are planned for the political districts of the city; additional EUR200 million euros are notably devoted to emergency accommodation and the purchase of basic necessities; EUR7 million dedicated to the fight against violence against women, including EUR4 million additional to support associations, psychological support, support for accommodation and care for perpetrators of violence ; (xi) July 23, EUR4.5 billion support for local authorities including nearly EUR2.7 billion in advances will be deployed for communities experiencing loss of revenue from property transfer tax and EUR750 million to compensate for the loss of fiscal and state revenue municipalities and public inter-municipal cooperation establishments in difficulty ; (xii) July 23, EUR3.9 billion in measures to cancel charges, in particular intended for companies in the tourism, hotel, cultural and events sectors; (xiii) No amount/estimate: August 17, Ministry of Economy ad Finance allowed SMEs to spread, over a period of up to 3 years, the payment of their taxes due during the period of health crisis; (xiv) August 12, A call for projects of EUR100 million to support specific industries: health, agrofood, electronics, essential inputs (chemicals, metals, raw materials ).The Covid-19 crisis has highlighted the industrial and technological dependence of the French economy, and the fragility of certain global value chains. The strengthening of all or part of critical value chains by supporting the establishment or re-establishment in France of some of their links appears necessary. The objective: to reduce our degree of dependence on non-European suppliers, while developing the sectors of the future guaranteeing the creation of value in France and in Europe [update].

Germany 05B 05B - Income support EUR 727,526,500,000 804,785,951,327 Federal Ministry of Finance. https://bit.ly/311YswO (accessed 17 April 2020); Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#germany (accessed 17 April 2020); Federal Ministry of Finance and Federal Ministry for Economic Affairs and Energy. https://bit.ly/30Zwr91 (accessed 17 April 2020); Tax Foundation. https://taxfoundation.org/kurzarbeit-germany-short-work-subsidy-scheme/ (accessed 17 April 2020); OECD. https://www.oecd.org/coronavirus/en/ (accessed 30 April 2020; 8 May 2020); Bundesministerium der Finanzen. https://bit.ly/3djjZDp (accessed 9 May 2020); Federal Ministry of Labor and Social Affairs. https://bit.ly/2Yg4WWX (accessed 21 May 2020); Politico. https://politi.co/2Yhl6z8 (accessed 4 June 2020); Die Bundesregierung. https://www.bundesregierung.de/breg-en/news/corona-steuerhilfegesetz-1760128 (accessed 29 June 2020); Die Bundesregierung. https://www.bundesregierung.de/breg-de/aktuelles/mehr-geld-fuer-stipendien-1771146 (accessed 1 August 2020); Bundesministerium der Finanzen. https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Schlaglichter/Corona-Schutzschild/2020-03-19-steuerliche-Massnahmen.html (accessed 6 August 2020); European Commission. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1463 (accessed 15 August 2020); Bundesministerium der Finanzen. https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2020/09/2020-09-02-PM-Steuerliche-Verbesserungen.html (accessed 3 September 2020); Budesministerium der Finanzen. https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Schlaglichter/Corona-Schutzschild/2020-03-19-Beschaeftigung-fuer-alle.html (accessed 5 September 2020); Bundesministerium der Finanzen. https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Schlaglichter/Corona-Schutzschild/2020-03-19-Beschaeftigung-fuer-alle.html (accessed 6 September 2020); ZDF. https://www.zdf.de/nachrichten/wirtschaft/kurzarbeitergeld-scholz-100.html (accessed 6 September 2020).

(i) March 23, EUR50 billion in direct grants to distressed one-person businesses and micro-enterprises; (ii) EUR7.7 billion to expand access to welfare payments such as child allowance and income support, removing means-testing rules, and including self-employed workers; (iii) EUR500 billion (Bruegel estimate) tax deferrals for businesses, that is, EUR70 billion for direct corporate income tax plus EUR430 billion if we include indirect taxes and social contributions (assuming 75% tax deferral and 5% of gross domestic product [GDP] loss in 2020); (iv) EUR10 billion for keeping people employed, by expanding the reduced hours compensation benefit scheme (‘Kurzarbeitergeld’). August 26, The subscription period was extended up to 24 months, at an additional cost of EUR10 billion (i.e. until December 31, 2021 at the latest) [update]; (v) Subsidies to loans (included in the EUR357 billion mentioned in Measure 1) made available through KfW; (vi) No amount/estimate: April 22, The government decided to increase the replacement rate of lost net earnings to 70% for childless workers and to 77% for workers with children from the fourth month of short-time work onwards if they have reduced their working time by at least 50%. In the seventh month, payments are increased further to 80% and 87% respectively; (vii) April, The labor agency will cover 100% of social-security contributions for lost hours of short-time workers; (viii) No amount/estimate: Starting on July 1, the reduced VAT rate of 7% will be applicable to restaurants for 12 months; (ix) No amount/estimate: May 6, (a) Sales tax rate for restaurant and catering services rendered between 30 June 2020 and 1 July 2021 will be reduced from 19% to 7%, except for beverage sales; (b) Employer grants for short-time work benefits and seasonal short-time work benefits for wage payment between 29 February 2020 and 1 January 2021 will be up to 80% of the difference between the target salary and the actual salary; (x) May 14, Under the Social Protection Package, The increase in short-time work benefits leads to additional expenditure in the budget of the Federal Employment Agency of an estimated EUR680 million. The extension of the eligibility period for unemployment benefit leads to additional expenditure in the budget of the Federal Labor Agency estimated around EUR1.95 billion; (xi) June 3, A new stimulus package which includes: (a) Economic and crisis management package, mainly tax cuts and investments (EUR59.7 billion), (b) Strengthen Länder and municipalities (EUR15.6 billion), (c) Social expenditure (EUR9 billion), (d) Future programme (green and technological) (EUR47 billion), (e) Humanitarian aid (EUR3 billion), and (f) Equity for public railways (EUR5 billion); (xii) No amount estimate: (a) Temporary VAT reduction (19% to 16% and 7% to 5%) until December 31; (b) EUR300 one-off for every child, and (c) increase on limits to offset losses against profits from previous years; (xiii) July 3, NEUSTART KULTUR: Aid for cultural institutions for the preservation and strengthening of the nationwide important cultural landscape (EUR1 billion); (xiv) July 3, EUR853 million is allocated for children, young people, and families, with the passage of the Second Supplementary Budget 2020 on July 2. This creates the financial prerequisites for implementing the measures of the economic stimulus package (under item xi, Nonhealth measure); (xv) July 23, EUR43.5 million increase in scholarship for Cultural workers; (xvi) July 30, Temporary reduction in the sales tax rate for food to 7%, tax deferral for companies, and waiver of enforcement of overdue tax debt payments (https://bit.ly/2PtMhSd)]; (xvii) August 7, The European Commission has approved EUR6 billion scheme to compensate companies providing regional and local public passenger transport services in Germany for the damage suffered due to the coronavirus outbreak; (xviii) No amount/estimate: September 2, The federal cabinet approved the draft for the 2020 Annual Tax Act, which provides for tax improvements for investment, reduced working hours and affordable housing [update].

Ireland 05B 05B - Income support EUR 14,843,238,000 16,419,511,062 OECD. http://www.oecd.org/coronavirus/en/ (accessed 15 April 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/May/02052020.html (accessed 9 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 9 May 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/May/15052020b.html (accessed 1 June 2020); IE. https://www.gov.ie/en/publication/f7f70-30m-funding-under-the-rural-development-investment-programme/ (accessed 12 June 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/June/04062020.html (accessed 12 June 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/July/02072020.htm (accessed 5 july 2020); IE. https://www.gov.ie/en/press-release/84ae3-minister-harris-announces-168-million-package-for-third-level-institutions-and-students/ (accessed 23 July 2020); Government of Ireland. file:///C:/Users/m29/Downloads/81556_d4fa4cc4-7e9f-4431-8540-a9ecb7126505.pdf (accessed 26 July 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/August/10082020.html (accessed 13 August 2020); IE. https://www.gov.ie/en/press-release/8160d-minister-ogorman-announces-618000-in-dormant-account-funding-for-family-resource-centres-and-wider-voluntary-partners/ (accessed 13 August 2020); IE. https://www.gov.ie/en/press-release/68d73-minister-ogorman-announces-capital-grant-funding-of-23m-for-youth-projectsservices-and-youth-organisations-throughout-the-country/ (accessed 13 August 2020); IE. https://www.gov.ie/en/press-release/18b0c-minister-for-rural-and-community-development-announces-almost-28m-funding-for-libraries-to-adapt-to-covid-19/ (accessed 13 August 2020); IE. https://www.gov.ie/en/press-release/715f5-government-approves-over-375-million-support-package-and-publishes-roadmap-to-enable-safe-return-of-schools/ (accessed 13 August 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/August/14082020.html (accessed 19 August 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/August/12082020.html (accessed 19 August 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/August/20082020.html (accessed 5 September 2020).

(i) March 9, The government has so far announced a stimulus package of EUR6.3 billion (3.2% of GDP) in response to the COVID-19 pandemic. It includes EUR2.4 billion for illness benefit payments announced on 9 March, as well as a further EUR3.7 billion announced on 24 March to cover the cost of a new Wage Subsidy Scheme. The government has also announced direct financial support for businesses; (ii) June 23, Changes to the Temporary Wage Subsidy Scheme to accommodate apprentices on off-the-job training; (iii) No amount/estimate: Local Enterprise Offices in every county will be providing vouchers from EUR2,500 up to EUR10,000; a Finance in Focus grant of EUR7,200 will be available to Enterprise Ireland and Údarás na Gaeltachta clients; the government agreed with local authorities that they should defer business rates payments due from the most immediately affected businesses until the end of May; variety of taxation measures to alleviate short-term difficulties. For example, interest on late payments and all debt enforcement activity have been suspended and current tax clearance status will remain in place for all businesses; moratoriums on evictions and rent increases for duration of Covid emergency. The Commission for Regulation of Utilities has issued a moratorium on disconnections of domestic customers for non-payment to the gas and electricity suppliers; (iv) May 2, EUR250 million "Restart Grant" for micro and small businesses based on a rates/waiver rebate from 2019. 15 May, Approved details of the "Restart Grant" for small businesses (for costs associated with reopening and reemploying workers). Grants will be available to businesses with turnover of less than EUR 5 million and employing 50 people or less, with at least 25% reduction in turnover by June 30, 2020. The grants will be equivalent to the rates bill of the business in 2019, with a minimum payment of EUR 2,000 and maximum of EUR 10,000. Applications open on Friday, May 22, 2020 ; (v) EUR2 billion (estimate) for a three month commercial rates waiver for impacted businesses and the ‘warehousing’ of tax liabilities for a period of twelve months after recommencement of trading during which time there will be no debt enforcement action taken by Revenue and no interest charge accruing in respect of the warehoused debt; (vi) June 9, EUR30 million for the Rural Development Investment Programme under Project Ireland 2040 to support the social and economic recovery of rural communities over the coming months; (vii) EUR6 million Enterprise Ireland funding for access to cutting edge R&D equipment in Technology Gateways and Centres to increase R&D collaboration and competitiveness for companies; (viii) July 2, EUR6.5 million funding to digitalize sales for retailers; (ix) July 22, Minister for Further and Higher Education, Research, Innovation and Science announced a EUR168 million package of support to costs incurred by third level institutions during the Covid-19 pandemic and enable further and higher education students to return to college this September; (x) July 23, EUR5.4 billion Jobs Stimulus to help businesses re-open, get people back to work and promote confidence; (xi) August 10, Minister for Enterprise, Trade and Employment announced key changes to the "Restart Grant" scheme including EUR300 million additional funding in addition to EUR250 million previously committed. See other details in this link: https://bit.ly/30Rf5e1 ; (xii) August 7, Minister for Children, Disability, Equality and Integration, announced funding of over EUR618,000 which is being allocated by Tusla to Family Resource Centres (FRCs) across the country ; (xiii) August 6, The Minister for Children, Disability, Equality and Integration announced over EUR2.32 million in capital grant funding for 147 targeted staff-led youth projects/services and 25 national youth organisations across the country; (xiv) EUR2.8 million package to assist libraries to adapt to Covid-19 has been announced by the Minister for Rural and Community Development ; (xv) Government approves over EUR375 million support package and publishes Roadmap to enable safe return of schools. See details in this link: https://bit.ly/3iE7oO6 ; (xvi) August 14, Announced a package of measures for businesses in Kildare, Laois and Offaly, which have been adversely impacted by renewed Covid 19 restrictions. Eligible businesses will now be entitled to a 20% top-up, bringing the new minimum for affected counties to EUR4,800 and the new maximum to EUR30,000. Those that applied and received a grant previously, can re-apply and receive a second grant, with 20% additional on the new rate. EUR1 million is being ring-fenced for the Local Enterprise Offices (LEOs) in the three counties to increase engagement with local businesses to ensure they are aware of the loans, grants and vouchers they are entitled to. Applications from affected counties will be prioritised for all existing schemes, including the Sustaining Enterprise Fund. Fáilte Ireland is being allocated EUR1 million to undertake a promotional campaign focused on increasing the appeal of these counties to visitors and drive bookings ; (xvii) August 12, Enterprise, Trade and Employment, launched a new EUR12 million Enterprise Centre Fund (which is part of the July Stimulus package) to help enterprise centres impacted by the Covid-19 pandemic. The Fund is open to both not-for-profit and for-profit enterprise centres which have seen their income significantly impacted as a result of the Covid-19 pandemic. Grant funding of between €10,000 and €150,000 is available. The grants will help them implement a recovery plan to reboot their centres over the next six to twelve months; (xviii) August 20, Minister of State for Business, Employment and Retail, launched a new EUR5.5 million Covid-19 Online Retail Scheme as announced in the Government’s July Jobs Stimulus package [update].

Italy 05B 05B - Income support EUR 104,355,000,000 115,436,946,903 OECD. http://www.oecd.org/coronavirus/en/ (accessed 15 May 2020); MIPAAF. https://www.politicheagricole.it/flex/cm/pages/ServeBLOB.php/L/IT/IDPagina/15431 (accessed 18 May 2020); Milano Today. https://www.milanotoday.it/attualita/coronavirus/decreto-rilancio.html#13 (18 May 2020) IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#F (accessed 21 May 2020); Bloomberg. https://www.bloomberg.com/news/articles/2020-05-13/italy-government-signs-off-on-55-billion-euro-stimulus-package (accessed 24 May 2020); Ministry of Infrastructure and Transport, Italy. Ministry of Labor and Social Policies. http://www.mit.gov.it/comunicazione/news/coronavirus/coronavirus-da-de-micheli-60-milioni-per-sostegno-locazione (accessed 25 May 2020); https://www.lavoro.gov.it/notizie/pagine/bonus-covid-per-iscritti-alle-casse-professionali-firmato-decreto-interministeriale.aspx/ (accessed 16 June 2020); Ministry of Agricultural, Food and Forestry Policies. https://www.politicheagricole.it/flex/cm/pages/ServeBLOB.php/L/IT/IDPagina/15731 (accessed 18 July 2020); Ministry of Agricultural, Food and Forestry Policies. https://www.politicheagricole.it/flex/cm/pages/ServeBLOB.php/L/IT/IDPagina/15734 (accessed 20 July 2020); MISE. https://www.mise.gov.it/index.php/it/198-notizie-stampa/2041375-banda-ultralarga-firmati-i-decreti-attuativi-per-600-milioni-di-euro-nel-piano-scuola-e-nel-piano-voucher-famiglie (accessed 19 August 2020); MEF. https://www.mef.gov.it/inevidenza/Decreto-AGOSTO.-Sud-imprese-e-lavoro-25-miliardi-per-far-ripartire-lItalia/ (accessed 5 September 2020).

For individuals: (i) EUR5.0 billion to strengthen the wage supplementation scheme for furloughed employees; (ii) EUR400 million for one-year suspension in the repayment of real estate mortgages by workers having lost their job; (iii)EUR2.3 billion for one-off EUR 600 payment to the self-employed &seasonal workers; (iv) No amount/estimate: Allowance of EUR500 per month for up to 3 months for self-employed workers in the municipalities most affected; (v) EUR1.3 billion to strengthen childcare support; (iv) EUR30 million for EUR1000 childcare payment to employees in the healthcare and law enforcement sectors; (v) EUR0 5 million to raise by 12 days the paid leave for disabled workers and workers caring for a disabled relative; (vi); EUR130 million to extend sick leave to cover days spent in quarantine; (vii) EUR900 million for a EUR 100 one-off bonus to workers who continued to work at their workplace. For companies: (i) EUR540 million for 60% tax credit on commercial rents; (ii) EUR50 million for incentives to firms to sanitise workplaces; (iii) EUR600 million for suspension of collection of tax collection files; (iv) No amount/estimate: Suspension for 2 months of tax and social security payments in the municipalities most affected; (v) EUR10 billion for suspension of all the tax and social security payments coming due in March; (vi) No amount/estimate: suspension of 2 months (until end of April) in the payment of the electricity, gas, water and waste bills in the most affected municipalities; (vii) No amount/estimate: Non-application of withholding tax for professionals without employees, with revenues below EUR400,000 until 31 May 2020; (viii) No amount/estimate: Incentive to sell impaired loans (NPLs) by converting deferred tax assets (DTA) into tax credits for financial and industrial companies; (ix) EUR1.7 billion to provide fee-free guarantee for SMEs loans; (x) EUR500 million Emergency Fund to protect supply chains in crisis”, to cover damage by the agricultural, fishing and aquaculture sector, and “and the slowdown in exports” (especially for livestock). It is a partial compensation of stocks (costs of storage and seasoning of these products); (xi) May 7, New Covid-19 emergency fund of EUR 100 million to agriculture sector (interest subsidy and direct aid); (xiii) May 13, the government announced a further EUR55 billion rescue package of measures. Measures include further income support for furloughed workers, freelancers and unemployment benefits (EUR26.5 billion), funds for the healthcare system (EUR3.25 billion), measures to support businesses, including grants for SMEs and tax deferrals (EUR16 billion), EUR1.2 billion for the food and agriculture sector, and EUR1.4 billion for schools, including hiring university researchers and teachers ; (xiv) May 6, EUR60 million to the National Fund for support to access in housing rental; (xv) 8 June, Decree that allows for the automatic disbursement of an April payment worth EUR600 to Italian free-lancers who benefitted from an analogous bonus for the month of March. The payment is a form of unemployment compensation related to COVID-19 (a so-called ""Covid bonus"); (xvi) July 9, Allocated EUR100 million to the wine sector to compensate for its voluntary reduction in production during the COVID-19 pandemic; (xvii) July 9, Allocated EUR90 million to support livestock supply chains in crisis; (xviii) August 10, Ministry of Economic Development signed implementation decrees worth a total of EU600 million in the "School Plan" and the "Family Plan." The School Plan allocates EUR 400 million to schools for the activation of ultra-broadband services. The Family Plan allocates EUR200 million to households to support domestic Internet connection throughout Italy. The interventions will be managed by Infratel; (ix) August 26, Allocated an additional EUR25 billion in fiscal stimulus through the "August" Decree. The funds will support workers, businesses, local authorities, health workers and officials, and will afford general and sectoral measures for the recovery of the Italian economy [update].

Japan 05B 05B - Income support JPY
Luxembourg 05B 05B - Income support EUR 8,863,000,000 9,804,203,540 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 16 July 2020). EU https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-luxembourg_fr_0.pdf (accessed 14 May 2020). Luxembourg government. https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2020/05-mai/20-neistart-relance.html (accessed 4 June 2020) Luxembourg government. https://gouvernement.lu/en/actualites/toutes_actualites/communiques/2020/07-juillet/22-aides-investissements.html (accessed 25 July 2020)

March 25: (i) EUR1.45 billion fiscal package adopted by the Parliament, including: (a) EUR400 million (0.6% of 2019 GDP) coverage of employees’ leave for family reasons, (b) EUR1 billion (1.6% GDP) paying partial-unemployment benefits, and (c) EUR50 million (0.1% percent of 2019 GDP) providing non-repayable financial aid to micro enterprises; (ii) Part of the fiscal package adopted by the Parliament: Postponing tax and social-security contribution payments for the first two quarters of the year (EUR4.5 billion); April 30, EUR2.257 billion fiscal package has been partly adopted by the Parliament, including spending measures: Key spending measures include: (a) acquiring medical equipment and infrastructure (EUR194 million, 0.3% of 2019 GDP); (b) covering employees’ leave for family reasons (EUR226 million, 0.4% of 2019 GDP) and sick leave (EUR106 million, 0.2% of 2019 GDP); (c) paying partial-unemployment benefits (EUR1 billion, 1.6% of 2019 GDP); (d) granting capital advances to cover companies’ operating costs (EUR400 million, 0.6% of 2019 GDP); and (e) providing non-repayable financial aid to micro enterprises and eligible self-employed (EUR250 million, 0.4% of 2019 GDP); (iii) Liquidity support measures include postponing tax and social-security contribution payments for the first half of the year (EUR4.55 billion); (iv) EUR800 million estimated as total cost of the following measures: (a) cash grants to companies in heavily affected sectors that still do not have authorization to reopen, (b) lump-sum stimulus for SMEs in retail trade, (c) doubling the cost-of-living-allowance and introducing a family-support leave, and (d) investment aid for development, process/organizational innovation, or energy efficiency projects; (iv) No amount/estimate: July 9, the government announced a series of measures to fight unemployment by providing support for unemployed people of advanced age and incentives for businesses to further educate young workers, and making professional training programs more accessible to young workers; (v) No amount/estimate: July 22, Approved a new aid instrument to cover up to 50% of investments in companies suffering from the impact of the COVID-19 crisis.

Netherlands 05B 05B - Income support EUR 63,009,000,000 69,700,221,239 OECD. http://www.oecd.org/coronavirus/en/ (accessed 22 May 2020); Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#netherlands (accessed 15 April 2020); Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/01/110-miljoen-euro-ondersteuning-voor-sportverenigingen (accessed 11 May 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/15/%E2%82%AC500-miljoen-extra-voor-studenten-en-zomerscholen (accessed 22 May 2020). Global Tax News. https://www.tax-news.com/news/Netherlands_Clarifies_COVID19_VAT_Concessions____97711.html (accessed 29 May 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/20/kabinet-investeert-in-doorbouwen (accessed 1 June 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/07/03/77-miljoen-extra-voor-structurele-inzet-van-digitale-zorg-thuis (accessed 8 July 2020). Rijksoverheid. https://www.rijksoverheid.nl/ministeries/ministerie-van-economische-zaken-en-klimaat/nieuws/2020/08/28/kabinet-verlengt-coronasteun-banen-en-economie-tot-en-met-2021 (accessed 3 September 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/08/31/aanvullende-compensatie-corona-voor-gemeenten (accessed 3 September 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/09/02/vergoeding-voor-ouders-die-buiten-de-noodregeling-kinderopvang-vallen (accessed 5 September 2020)

(i) April 1, EUR10 billion for temporary compensation of employers’ wage costs, up to 90% of wage bill, conditional on at least 20% fall in turnover in the months March to May compared to 2019 (NOW scheme). In addition, the government will cover 30% of pension contributions and the employers' premium; (ii) EUR2 billion for compensation of self-employed and independent entrepreneurs without staff; (iii) EUR465 million in emergency support in the form of a lump sum of EUR4,000 for businesses that were forced to close doors due to government regulations (TOGS scheme); (iv) EUR175 million for Childcare Compensation for parents who continue paying for childcare during the lockdown (8 April); (v) EUR36 billion for deferral of tax collection of VAT, income, corporate, wage and turnover taxes from companies. Furthermore, under the measures, default penalties will not need to be paid in cases where extensions are approved, while interest on overdue taxes will be reduced to 0.01% until October 1, 2020; (vi) No amount/estimate: April 1, the government will cover 30% of pension contributions and the employers' premium; (vii) No amount/estimate: March 30, self-employed (without employees) hit by the corona crisis are to receive monthly 1,050 'euros over the next three months, irrespective of their savings. For married couples or couples with children a maximum of EUR 1,500 a month will apply; (viii) April 17, EUR300 million grants for the culture sector, including museums and theatres; (ix) May 1, EUR110 million to support sports clubs; (x) No amount/estimate: May 20, The government will compensate public transport companies for the loss of income and extra costs they face due to the crisis; (xi) May 20, EUR500 million allocated to education spending. EUR200 million will go to students to mitigate the consequences of the coronavirus epidemic, and EUR244 million will go to primary, secondary, and vocational education to make up for educational gaps caused by the coronavirus; (xii) May 20, Short-term measures for the construction sector: (a) EUR50 million in construction projects, (b) Increased subsidies for citizens to make their homes more environmentally sustainable (the “SEEH scheme"), (c) EUR20 million available for municipalities in the form of “flex pools” (civil servants with technical knowledge about planning and licensing), (d) EUR50 million in housing incentives for prospective homeowners belonging to vulnerable groups; (xiii) EUR1.4 billion allocated for tax-free allowances to affected SMEs to pay their fixed material costs; (xiv) EUR77 million to support remote care, aimed at frail elderly people living at home and people with chronic illnesses or disabilities. The intervention takes the form of a subsidy for healthcare providers who want to use digital applications, and applications are limited at EUR50,000 per request; (xv) August 28, EUR11 billion in additional expenditures from extending the following initiatives through to 2021: (a) NOW scheme, an allowance for wage costs; (b) Tozo, income support for the self-employed; (c) TVL, fixed cost allowances for SMEs, and (d) tax deferment measures [update]; (xvi) August 28, EUR777 million to compensate municipalities, provinces, and water boards for lost income [update]; (xvii) September 2, EUR8.5 million as compensation for parents who fall outside the emergency childcare scheme. [update]

New Zealand 05B 05B - Income support NZD 25,100,000,000 15,180,839,482 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 24 July 2020); New Zealand Treasury. https://treasury.govt.nz/news-and-events/news/wage-subsidy-extension-announced (accessed on 15 May 2020).

April: (i) Total NZD2.4 billion (0.8% of GDP) as permanent increase in social spending to protect vulnerable people over the next 4 years; (ii) NZD13 billion (4.3% of GDP), a lumpsum 12-week wage subsidy to support employers severely affected by the impact of COVID-19. On May 14, the government announced additional funding of up to NZD3.2 billion in Budget 2020 for a targeted extension of the wage subsidy. The targeted extension provides for a further 8 weeks of payments after the program ends on June 9; (iii) NZD2.8 billion (0.9% of GDP) of permanent change in business taxes to help cashflow over the next 4 years; (iv) NZD3.1 billion as temporary tax loss carry-back scheme (1% of GDP) over the next 2 years; (v) NZD0.6 billion (0.2% of GDP) support for the aviation sector; (vi) No amount/measure: 6-month freeze on residential rent increases and increased protection of tenants for termination of tenancies.

Norway 05B 05B - Income support NOK 131,038,639,773 12,821,585,125 Ministry of Finance. https://www.regjeringen.no/en/aktuelt/economic-measures-in-norway-in-response-to-covid-192/id2695355/ (accessed 12 April 2020); Ministry of Finance. https://www.regjeringen.no/en/aktuelt/additional-financial-measures-to-mitigate-the-economic-effects-of-the-coronavirus-crisis/id2696548/ (accessed 12 April 2020). Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020). Business Compensation Scheme. https://kompensasjonsordning.no/en/ (accessed 29 June 2020). Ministry of Finance. https://www.regjeringen.no/no/aktuelt/enighet-om-avtale-som-sikrer-videre-drift-for-haugesund-lufthavn/id2721182/ (accessed 02 Jul 2020). Government of Norway. https://www.regjeringen.no/no/aktuelt/na-kan-bedrifter-og-organisasjoner-fa-stotte-for-a-ta-permitterte-tilbake-i-jobb/id2721664/ (accessed 02 July 2020). Government of Norway. https://www.regjeringen.no/no/aktuelt/fylkene-far-906-millioner-for-a-fa-flere-tilbake-i-jobb/id2722196/ (accessed 09 July 2020). Government of Norway. https://www.regjeringen.no/no/aktuelt/regjeringen-gir-250-millioner-kroner-til-vedlikehold-av-alpinanlegg-og-tivoli/id2722678/ (accessed July 17). Government of Norway. https://www.regjeringen.no/no/aktuelt/innforing-av-midlertidig-startavskrivning/id2723448/ (accessed 23 July 2020). Government of Norway. https://www.regjeringen.no/no/aktuelt/torp-far-statlig-stotte/id2723878/ (accessed 06 August 2020). Government of Norway. https://www.regjeringen.no/no/aktuelt/forhoyet-dagpengesats-ut-aret/id2737121/ (accessed 03 September 2020).

March 27: (i) NOK30.7 billion, mitigating income loss for businesses; (ii) NOK20.8 billion, mitigating income loss for persons; (iii) NOK5.5 billion, other compensation schemes; (iv) NOK2.7 billion, aviation sector support excluding guarantee portion; (iv) Automatic stabilizers: (a) NOK37 billion reduced tax revenues (Includes increased taxes due to the extensions of the unemployment benefit scheme and new income protection schemes for self-employed and freelancers), (b) NOK18  billion, increased expenditure on unemployment benefits, (c) NOK4 billion, increased sickness allowance; April 3: (v) Additional spending in the following areas: (a) help for students who have lost work income (NOK1 billion), (b) a temporary benefit for apprentices (NOK250 million), (c) compensation for reduced parental payment to after-school care (NOK1 billion), (d) skill development measures (NOK190 million), (e) home-based instruction (NOK 3 billion), (f) coronavirus information for immigrant groups (NOK6.6 million), (g) temporary purchase of basic rail transport services (NOK550 million), (h) deferrals for beverage taxes (NOK14 million), (i) deferral of fuel and mineral product taxes (NOK18 million), (j) exemption on natural gas taxes (NOK40 million), (k) suspension of the horse-racing tax(NOK 100 million), (l) support for temporarily laid-off employees with private pensions, and (m) support for the reindeer industry (NOK20 million); (vi) May 14; NOK500 million housing support funds to increase number of elibible to receive housing assistance; (vii) May 15, NOK15 million paid to six universities to provide education to the laid-off and unemployed; (viii) May 18, NOK20 million increased the support scheme for small and large companies that develop defense technology; (ix) June 8, NOK50 million to Norwegeian school and universities to pay for online training for unemployed and laid-off workers; (x) No amount/estimate: June 17, Business Compensation Scheme for companies facing decreasing turnover has been made more generous for seasonal companies. (xi) June 25, Lufthavndrift AS will receive approximately NOK70 million in grants in 2020 from Avinor AS, a state-owned company; (xii) No amount/estimate: June 26, expanded the compensation scheme to include organizers from cultural sector. Sports and volunteering are now also eligible; (xiii) No amount/estimate: July 1, companies and organizations can receive support for re-employing laid-off workers; (xix) July 6, NOK1.6 billion Ministry of Education spending on schools, education and research related to coronavirus, of which NOK906 million to Norwegian Counties to support laid-off employees; (xx) July 6, USD250 million fiscal stimulus package worth to the tourism industry; (xxi) July 13, NOK250 million additional grants to finance the maintenance of resorts and amusement parks; (xxii) July 20, NOK100 million subsidy for bus and passenger boat companies; (xxiii) July 20, No amount/estimate: owners of machinery and industrial equipment allowed to depreciate the value of these assets by an additional 10%; (xxiv) August 3, NOK90 million support to Torp Sandefjord Airport; (xxv) August 19, NOK900 million new stimulation scheme and continuation of the compensation scheme for the cultural sector; (xxix) No amount/estimate: August 24, extended the temporary unemployment benefit scheme through the rest of the year 2020. [update]

Portugal 05B 05B - Income support EUR 7,367,000,000 8,149,336,283 OECD. http://www.oecd.org/coronavirus/en/ (accessed 21 May 2020). Portugal Governemnt. https://www.portugal.gov.pt/pt/gc22/comunicacao/noticia?i=governo-lanca-linha-de-apoio-para-contratacao-de-recursos-humanos-no-setor-social (accessed 29 June 2020). Portugal Government. https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=352 (accessed 29 June 2020). Government of Portugal. https://www.portugal.gov.pt/pt/gc22/comunicacao/noticia?i=125-me-para-reforcar-os-recursos-humanos-nas-escolas (accessed 04 July 2020). Government of Portugal. https://www.portugal.gov.pt/pt/gc22/comunicacao/noticia?i=estado-vai-gastar-7-milhoes-a-comprar-equipamento-de-protecao-para-o-primeiro-periodo-letivo (accessed 06 August 2020).

(i) EUR1 billion per month (0.5% GDP) in financial support for those temporarily furloughed by their employer; (ii) EUR6.2 billion (3.2% GDP) of (within-year) tax and social security contribution deferrals for companies and employees; (iii) No amount/estimate: Additional financial support is also provided for: the self-employed affected by the virus; people forced to stay home to care for children, and; those sick or in isolation; (iv) EUR25 million fiscal package to support the entrepreneurship ecosystem; (v) No amount/estimate: June 18, extension on the existing measures for maintaining jobs in companies suffering from the COVID-19 crisis. Moreover, two more instruments are created: (a) compensation for workers with wages below certain minimum and b) incentives for companies to reincorporate workers; (vi) June 21, EUR10 million grants for social companies to hire new employees and adapting to COVID-19; (vii) June 30, EUR125 million to increase investment in education; (viii) July 27, EUR7 milllion puchase of protective equipment for schools.

Spain 05B 05B - Income support EUR 68,433,894,000 75,701,210,177 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May, 24 June 2020, 16 July 2020); Bruegel. https://bit.ly/2zLUjSa (accessed 12 April 2020; 30 April 2020); Communication Cabinet. https://bit.ly/37PBKJE (accessed 2 May 2020); Communication Cabinet. https://bit.ly/2CqNEOp (accessed 31 May 2020); Various Royal Decree-Laws; El Pais. https://bit.ly/37Noipx (accessed 19 June 2020); La Moncloa. https://www.lamoncloa.gob.es/consejodeministros/referencias/Paginas/2020/refc20200626.aspx (accessed 4 July 2020); La Moncloa. https://www.lamoncloa.gob.es/consejodeministros/referencias/Paginas/2020/refc20200707.aspx (accessed 10 July 2020); La Moncloa. https://www.lamoncloa.gob.es/presidente/actividades/Paginas/2020/090720-sanchezciencia.aspx (accessed 18 July 2020); Ministry of Transport, Mobility, and Urban Agenda. https://www.mitma.gob.es/el-ministerio/sala-de-prensa/noticias/mar-07072020-1430 (accessed 20 July 2020); Ministry of Transport, Mobility, and Urban Agenda. https://www.mitma.gob.es/el-ministerio/sala-de-prensa/noticias/mar-07072020-1430 (accessed 20 July 2020); Ministerio de Hacienda. https://bit.ly/3fB7ZhL (accessed 30 July 2020); Ministerio de Hacienda. https://bit.ly/3kw1eBN (accessed 30 July 2020); La Moncloa.https://bit.ly/2DNzY0I (accessed 8 August 2020); La Moncloa. https://bit.ly/2C9PMub (accessed 8 August 2020); La Moncloa. https://www.lamoncloa.gob.es/serviciosdeprensa/notasprensa/cultura/Paginas/2020/120820-cine.aspx (accessed 13 August 2020).

(i) March 9, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9, and for workers who voluntarily terminated their contract since March 1 because they had a firm job offer that has been withdrawn (EUR42 million); (ii) March 10, Increased sick pay for coronavirus infected workers or those quarantined, from 60% to 75% of the regulatory base (EUR1.4 billion); (iii) March 12, Supplemental credit of EUR25 million to cover meal allowances for vulnerable children affected by school suspension; (iv) March 12, 50% exemption from employers social security contributions, from February to June 2020, for workers with permanent discontinuous contracts in the tourism sector and related activities (EUR45 million); (v) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (up to EUR14 billion); (vi) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (lost interest, EUR8.9 million); (vii) March 12, Suspension for one year of the payment of interest and amortizations corresponding to loans granted by the Secretary of State for Tourism (lost interest, EUR0.742 million); (viii) March 12, Postponement of debts derived from customs declarations (EUR2.7 million); (ix) March 17, Changes in the temporary employment adjustment schemes (ERTEs) (EUR17.8 billion); (x) March 17, Extraordinary allowance for self-employed workers (70% of the SSC base, at least for one month) (EUR3.8 billion); (xi) March 17, Additional budgetary funds of EUR300 million for assistance to dependent persons; (xii) March 17, Additional flexibility for local authorities to use their 2019 budgetary surplus to fund social services and primary assistance to dependent persons (EUR347 million); (xiii) March 17: Extraordinary contribution measures in relation to the procedures for suspension of contracts and reduction of working hours (suspension of SS contributions, EUR2.22 billion); (xiv) March 31, Temporary allowance for temporary workers whose contracts expire during the state of emergency and have not reached the minimum contribution to receive UB (EUR17.6 million); (xv) March 31, Temporary subsidy for household employees (EUR3.1 million); (xvi) March 31, Extension of the temporary contracts of university teachers and research staff (EUR3.8 million); (xvii) March 31, Specific program for victims of gender violence, homeless people and others who are especially vulnerable to provide them with an immediate housing (EUR50 million); (xviii) March 31, Rental assistance programs and additional state contribution to the State Housing Plan 2018-21 (EUR400 million); (xix) March 31, 6-month suspension of social security contributions for the self-employed (for the period May-July) and companies (for the period April-June) without interest (EUR352 million); (xx) Deferral of SSC debts for the self-employed and companies (EUR350 million); (xxi) April 14, Extension of deadlines for filing tax returns in April to 20 May for SMEs and the self-employed (liquidity of EUR3.5 billion); (xxii) April 21, Reduction of the contributions for certain agricultural workers during periods of inactivity in 2020 and simplification of the procedure for deferring Social Security debt (EUR43 million); (xxiii) April 21, Measures to align the tax bases to the current situation (EUR1.1 billion of liquidity); (xxiv) April 21, (EUR30 million) No inclusion as days of exercise of the activity the days of the alarm state for the calculation of the fractional payments in the objective estimation method of the Personal Income Tax and the payment on account of the simplified VAT regime; (xxv) April 21, Reduction of VAT applicable to the supply of medical equipment to 0% (EUR1 billion); (xxvi) April 21, Reduction the VAT on electronic books and newspapers (EUR24 million); (xxvii) May 29, Royal Decree-Law guarantees a minimum income to 850,000 families (EUR3 billion a year). This measure was foreseen before COVID-19, although implementation has been accelerated because of COVID; (xxviii) June 16, Creation of COVID-19 fund of EUR16 billion for the regions. July 15, Congress validates the creation of the COVID fund of EUR16 billion for the autonomous communities to provide them the resources to face the impact of the pandemic and be able to provide quality public services. July 22, The Treasury approves the distribution o EUR6 billion for the first tranche; (xxix) June 18, Tourism Sector Promotion Plan at EUR4.25 billion, of which EUR2.5 billion is for credit guarantees, included in the EUR100 billion managed by ICO (see Measure 2C) and EUR300 million is the amount for grants; (xxx) June 26, extension of the ERTE and aid to the self-employed until September 30 ; (xxxi) July 3, "Renove 2020" Plan aims to stimulate demand, activate production in Spain and promote the replacement of the oldest and worst polluting vehicles (EUR250 million); (xxxii) July 7: (a) Compensations for regions for easing the impact of COVID in public transport (EUR800 million); (b) Compensation for cinema halls (EUR13 million); (xxxiii) No amount/estimate: July 7, Extension of some policies announced in March (moratorium of rent payment of vulnerable households, guarantee of utilities) to the end of September; (xxxiv) July 7, The Royal Decree on the economic reactivation measures to face the impact of COVID-19 in the areas of transport and housing includes a EUR110 million of extraordinary contribution to State Society of Land Transport Infrastructures ( SEITTSA) so that it can meet its public works commitments in the medium term; (xxxv) July 9, The Shock Plan for Science and Innovation includes EUR523.5 million for Transformation of the Science System and attraction and retention of talent and EUR317 million for promotion of business R & D & I activities and the science industry; (xxxvi) August 3, EUR4 million aid for independent bookstores; (xxxvii) August 5, EUR275 million to finance the extraordinary deficit of public transport services provided by local entities (https://bit.ly/2C9PMub); (xxxviii) August 12, Direct grant aid for cinematographic exhibition rooms (EUR13.252 million) and aid to the production of short films made in competitive competition (EUR0.3 million).

Sweden 05B 05B - Income support SEK 421,306,000,000 42,835,892,978 OECD. http://www.oecd.org/coronavirus/en/ (accessed 19 April, 7 &15 May 2020); Ministry of Finance. https://bit.ly/312tcOa (accessed 19 May 2020); Ministry of Enterprise and Innovation. https://bit.ly/2YQcdM8 (accessed 4 June 2020); Ministry of Education and Research. https://www.government.se/press-releases/2020/07/the-government-decides-on-an-additional-investment-in-the-swedish-university-of-agricultural-sciences-slu-in-view-of-covid-19/ (accessed 9 July 2020); Ministry of Labor. https://www.regeringen.se/pressmeddelanden/2020/07/280-miljoner-avsatts-for-sommarjobb-och-jobb-for-unga/(accessed 9 July 2020); Ministry of Trade and Industry. https://www.regeringen.se/artiklar/2020/04/regeringen-har-beslutat-om-tillfallig-rabatt-for-fasta-hyreskostnader-i-utsatta-branscher/ (accesssed 16 July 2020); Regeringskansliet. https://www.regeringen.se/pressmeddelanden/2020/07/regeringen-presenterar-stor-insats-for-att-starka-besoksnaringen/ (accessed 23 July 2020); Regeringskansliet. https://www.regeringen.se/pressmeddelanden/2020/07/regeringen-beslutar-om-ett-tillfalligt-anpassat-sjofartsstod/ (accessed 23 July 2020); Regeringskansliet. https://www.regeringen.se/pressmeddelanden/2020/08/coronakrisstod-pa-500-miljoner-till-nyhetsmedierna-klart-for-genomforande/ (accessed 8 August 2020).

(i) March 16, SEK20 billion subsidy for short-term lay-offs; (ii) March 20, SEK500 million (EUR45 million) for cultural activities that lose revenue as a result of the restriction on public events and the same amount for sports; (iii) March 25, SEK33 billion for temporary reduction of employers' social security contributions to the old age pension contribution; (iv) March 25, SEK5 billion for temporary discount for rental costs in vulnerable sectors (consumer goods, hotels, restaurants and certain other activities), government covering 50%; (v) March 25, SEK20 billion for cancelling taxable profits of SMEs (sole proprietors and partners in Swedish partnerships) for 2019; (vi) March 25, SEK315 billion, companies can defer 3 months payment of employer social security contributions, preliminary tax on salaries and VAT for up to 12 months, with interest; (vii) March 25, To support SMEs, it will also be allowed to defer the value-added tax reported annually. Hence, companies can defer the payment of last year's VAT that is due shortly. If this is used to the maximum, it can amount to SEK7 billion; (viii) SMEs can claim back the preliminary tax paid in 2019 and either pay it later or set it off against future losses (the maximum liquidity reinforcement could amount to SEK13 billion); (ix) May 7, Higher ceiling for unemployment insurance benefits (SEK1.1 billion); (x) May 19, Allocated SEK720 million to extend maintenance work on railways, and increased road maintenance by SEK300 million. In light of the coronavirus, the reduced traffic allowed the government to pursue infrastructure spending. In addition to improvements in rail and road networks, the investment also contributes positively to employment; (xi) May 27, The Swedish Agency for Economic and Regional Growth mandate is being strengthened (SEK11 million) to facilitate the matching of unemployed people to the green industries; (xii) July 2, SEK100 million is allocated so that municipalities can offer jobs for young people this fall; (xiii) July 7, SEK3.3 million in 2020 for educational programs in shortage occupations, and SEK1.7 million for lifelong learning at the Swedish University of Agricultural Sciences; (xiv) No amount/estimate: July 7, The Government has adopted an ordinance that enables the provision of compensation for the temporary suspension of fishing activities – tie-up support – to commercial fishers who have been particularly affected by the COVID-19 pandemic; (xv) July 7, As a way to mitigate the economic consequences of the virus outbreak, the government allocates SEK5 billion in support of reduced fixed rents for vulnerable industries in sectors such as retail, hotels, restaurants and certain other activities; (xvi) July 16, SEK70 million for capacity-building initiatives in the hospitality industry; (xvii) No amount/estimate: July 17, Compensation will be given for ships that have been taken out of service due to the spread of the coronavirus; (xviii) August 6, Corona crisis support of SEK500 million to the news media.

Switzerland 05B 05B - Income support CHF/CHE/CHW 52,984,300,000 55,338,698,086 Federal Deparment of Economic Affairs. https://www.wbf.admin.ch/wbf/de/home/dokumentation/nsb-news_list.msg-id-79716.html (accessed 02 July 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 21 May 2020, 06 June 2020); State Secretariat for Economic Affairs. https://www.seco.admin.ch/seco/de/home/seco/nsb-news.msg-id-78573.html (accessed 19 April 2020); Federal Council. https://www.efd.admin.ch/efd/de/home/dokumentation/nsb-news_list.msg-id-78813.html (accessed 19 April 2020); Federal Council. https://www.efd.admin.ch/efd/de/home/dokumentation/nsb-news_list.msg-id-79056.html (accessed 14 May 2020). WBF. https://www.wbf.admin.ch/wbf/de/home/dokumentation/nsb-news_list.msg-id-79188.html (accessed 21 May 2020). MENAFN. https://menafn.com/1100273248/Switzerland-Parliament-approves-extra-CHF149-billion-for-Covid-relief (accessed 12 June 2020). Federal Council. https://www.wbf.admin.ch/wbf/de/home/dokumentation/nsb-news_list.msg-id-80053.html (accessed 13 August 2020). Federal Council. https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-80051.html (accessed 15 August 2020).

(i) March 13, up to CHF8 billion for partial unemployment compensation; (ii) March 13, CHF1 billion for financial aid to particularly affected firms; (iii) March 13, CHF0.42 billion compensation for cancelled events; (iv) March 20, CHF12 billion for (a) temporary, interest-free deferral of social-security contribution payments; (b) extended payment periods for taxes and payables to federal suppliers; (c) extension of short-time work allowance; and (d) compensation for loss of earnings; (v) March 25, The Federal Council announced a set of additional measures to support the economy, which are estimated to cost around CHF600 million per month in unemployment insurance; vi) April 16, Extension of the right to corona-replacement earnings to the self-employed (CHF1.3 billion over a two-month period). Parents with special-needs children may receive benefits until the child reaches 20 years of age (CHF33 million over a six-month period); (vii) April 22, the FC extended the loss compensation for the self-employed to May 16 even if they had reopened their business on an earlier date; (viii) May 8, Support worth CHF65 million for childcare institutions that have lost earnings due to the coronavirus pandemic; (ix) May 20, CHF75 million financial support to the private institutions of family-supplementary childcare for childcare contributions from parents; (x) May 20, CHF20 million support for the wine industry; (xi) May 20, CHF14.2 billion additional unemployment insurance funding; (xii) June 4, CHF14.9 billion agreed by parliament, most will go towards unemployment insurance which finances short-time work compensation; (xiii) No amount/estimate: As of mid-June, assistance to self-employed has been lower than budgeted; (xiv) No amount/estimate: July 1, extended the maximum period for receiving short-time work compensation from twelve months to eighteen months; companies can continue to receive government support for short-time work compensation (KAE) effective September 1, 2020 until December 31, 2021; (xv) No amount/estimate: August 12, amended and extended the COVID-19 regulation on unemployment insurance; (xvi) August 12, CHF221.3 increase in the railway infrastructure fund; (xvii) August 12, CHF150 million financial stabilization of Skyguide (air navigation service provider). .

Turkey 05B 05B - Income support TRY 75,000,000,000 12,395,118,774 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 16 April 2020); Anadolu Agency. https://bit.ly/3evinru/1866501 (accessed 5 June 2020); Daily Sabah. https://bit.ly/3hNtBty (accessed 8 June 2020).

(i) TRY75 billion in fiscal measures. Key support measures include (a) raising minimum pension and cash assistance to families in need, (b) reduced/postponed taxes for affected industries (particularly tourism), (c) direct support to Turkish Airlines and other affected entities, (d) extension of personal and corporate income tax filing deadlines; and (e) increased work flexibility; (ii) No amount/estimate: June 5, The government announced that it is working on a comprehensive "employment shield" package through the Family, Labor and Social Services Ministry; (iii) June 7, The total short-term employment allowance the country provided has reached TRY5.1 billion, beneftting 3 million workers.

United Kingdom 05B 05B - Income support GBP 185,212,800,000 229,312,388,618 OECD. http://www.oecd.org/coronavirus/en/ (acessed 15 May 2020); Office for Budget Responsibility. https://obr.uk/download/coronavirus-reference-scenario-charts-tables/ (accessed 3 May 2020); GOV.UK. https://bit.ly/3fFvSoU (accessed 31 May 2020); GOV.UK. https://bit.ly/30ZVSXZ (accessed 5 June 2020); GOV.UK. https://bit.ly/2AUxUCH (accessed 18 June 2020); GOV.UK. https://bit.ly/2VfDs1O (accessed 24 June 2020); Financial Times. https://on.ft.com/2NerwsH (accessed 20 June 2020); Department for the Economy. https://www.economy-ni.gov.uk/news/ps56million-available-alleviate-student-hardship-additional-ps14million-announced (accessed 2 July 2020); GOV.UK. https://www.gov.uk/government/news/government-unveils-200-million-package-to-help-innovative-businesses-bounce-back (accessed 6 July 2020); GOV.UK. https://apply-for-innovation-funding.service.gov.uk/competition/651/overview (accessed 6 July 2020); GOV.UK. https://www.gov.uk/government/news/rishis-plan-for-jobs-will-help-britain-bounce-back (accessed 9 July 2020); GOV.UK. https://www.gov.uk/government/news/157-billion-investment-to-protect-britains-world-class-cultural-arts-and-heritage-institutions (accessed 12 July 2020); GOV.UK. https://www.gov.uk/government/news/government-confirms-allocations-of-500-million-additional-funding-for-councils (accessed 18 July 2020); GOV.UK. https://www.gov.uk/government/news/jenrick-launches-266-million-housing-fund-for-vulnerable-people (accessed 2 July 2020); GOV.UK. https://www.gov.uk/government/news/pay-rises-for-doctors-police-and-more-in-the-public-sector (accessed 22 July 2020); GOV.UK. https://www.gov.uk/government/news/scotland-wales-and-northern-ireland-receive-additional-coronavirus-funding-guarantee-from-uk-government (accessed 25 July 2020); GOV.UK. https://www.gov.uk/government/news/councils-awarded-800-000-to-build-on-digital-advances-made-during-pandemic (accessed 28 July 2020); GOV.UK. https://www.gov.uk/government/news/20-million-in-new-grants-to-boost-recovery-of-small-businesses (accessed 30 July 2020); GOV. UK. https://www.gov.uk/government/news/dowden-jump-start-for-uks-leading-creative-industries (accessed 30 July 2020); GOV.UK. https://www.gov.uk/government/news/apprentices-to-get-jobs-boost (accessed 3 August 2020); GOV.UK. https://www.gov.uk/government/news/coronavirus-100m-zoo-animals-fund-opens-for-applications (accessed 4 August 2020); GOV.UK. https://www.gov.uk/government/news/support-for-working-families-affected-by-coronavirus-covid-19-given-an-extra-boost (accessed 5 August 2020); GOV.UK. https://www.gov.uk/government/news/20-million-to-improve-small-business-leadership-and-problem-solving-skills-in-the-wake-of-coronavirus (accessed 8 August 2020); GOV.UK. https://www.gov.uk/government/news/new-help-on-offer-for-disabled-people-working-from-home-during-the-pandemic (accessed 19 August 2020); GOV.UK. https://www.gov.uk/government/news/1-3-billion-investment-to-deliver-homes-infrastructure-and-jobs (accessed 20 August 2020); Department for the Economy. https://www.economy-ni.gov.uk/news/new-law-ensure-furloughed-employees-receive-full-redundancy-payments (accessed 20 August 2020); GOV.UK. https://www.gov.uk/government/news/transport-secretary-launches-new-acceleration-unit-to-speed-up-transport-infrastructure-projects-and-build-back-better-from-covid-19 (accessed 21 August 2020); GOV.UK. https://www.gov.uk/government/news/new-productivity-institute-part-of-37m-investment-to-boost-uk-wage-growth-and-living-standards (accessed 21 August 2020); Department for the Economy. https://www.economy-ni.gov.uk/news/minister-launches-experience-development-programme-tourism-providers (accessed 27 August 2020); GOV.UK. https://www.gov.uk/government/news/new-payment-for-people-self-isolating-in-highest-risk-areas (accessed 28 August 2020); Department for the Economy. https://www.economy-ni.gov.uk/news/dodds-announces-apprenticeship-recovery-package-plan (accessed 3 September 2020),

(i) March 20, VAT payments of around GBP30 billion for the 2nd quarter of 2020 are deferred until 2021; (ii) April: (a) Employment support: Coronavirus Job Retention Scheme (GBP42 billion; as of June 4, estimate was GBP54 billion), Self-employed income support scheme (GBP10 billion; as of June 4, estimate was GBP15 billion) (b) Household Support: Statutory sick pay support (GBP1 billion), Welfare package (GBP7 billion; as of June 4, estimate was GBP8 billion), Local authority funding to support vulnerable people (GBP0.5 billion); Suspending benefit recovery (no amount yet); (c) Business support: Small business grant schemes (GBP15 billion), Business rates package (GBP13 billion), Off-payroll working delay extension to private sector by 1 year (GBP1.2 billion), VAT on e-publications - early introduction (GBP0.1 billion, June 4); (d) Funds for devolved administrations (GBP3.5 billion = GBP1.6 billion local + GBP1 billion Scotland + GBP0.6 billion Wales + GBP0.3 billion Northern Ireland.); (f) Railway services operation (GBP3.5 billion); (iii) April 8, Charities across the UK will receive a GBP750 million package of support to ensure they can continue their vital work during COVID; (iv) May 23, GBP15 million to support the Citizens Advice Service during COVID-19 pandemic ; (v) May 29, the Self-Employment Support Scheme is extended until August, but government contribution will be slowly tapered from 80% of the salary in June to 60% in October; (vi) June 9, GBP38 million support package for debt advice providers so they can continue helping people affected by COVID; (vii) June 19, Schools will receive GBP1 billion to help pupils catch up after coronavirus and provide for a national tutoring program; (viii) May 19 & June 23, GBP2.4 million funding to alleviate student hardship; (ix) June 24, GBP105 million to keep 15,000 vulnerable people off the streets during coronavirus pandemic; (x) June 29, GBP200 million Sustainable Innovation Fund to help businesses drive forward cutting-edge new technology and recover from the impacts of coronavirus. This funding, delivered through Innovate UK, forms part of a wider GBP750 million package of grants and loans announced in April; (xi) July 5, Cultural and heritage organizations to be protected with GBP1.57 billion support package (https://bit.ly/31mnuVD); (xii) July 8, Plan for Jobs includes: (a) GBP9.4 billion: Job Retention Bonus, (b) GBP2.1 billion Kickstart Scheme, (c) GBP1.6 billion in scaling up employment support schemes, training, and apprenticeship. August 1, A new online and telephone support - Redundancy Support Service for Apprentices (ReSSA) is launched, (d) GBP8.7 billion infrastructure package, decarbonization, and Grenn Homes Grant, (e) GBP0.5 billion: Eat Out to Help Out discount scheme, (f) GBP4.1 billion: Reduced rate of VAT for hospitality, accommodation and attractions, (g) GBP3.8 billion: Stamp Duty Land Tax temporary cuts (https://bit.ly/31kFRuf) ; (xiii) July 16, Allocations for individual councils to help deliver essential services during the COVID-19 pandemic (GBP500 million); (xiv) July 18, GBP266 million housing fund (https://bit.ly/3ieuBWX); (xv) July 21, No amount/estimate: Nearly 1 million public sector workers (e.g., police officers, teachers, doctors, etc.) will be given above-inflation pay increases; (xvi) July 24, Scotland, Northern Ireland and Wales will receive a minimum of GBP3.7 billion in additional funding (https://bit.ly/2DyzXxm); (xvii) July 27, Councils are given GBP800,000 so they continue to modernize and improve delivery of public services, as they respond to COVID; (xviii) July 30, GBP20 million new funding for smaller businesses to recover (https://bit.ly/3idRV7x); (xix) July 28, GBP500 million to assist film and television production struggling to secure insurance for COVID-related costs; (xx) August 3, GBP100 million funding for zoos and aquariums, which need support following a drop in income due to COVID; (xxi) No amount estimate: August 5, Working parents eligible for Tax-Free Childcare whose incomes have fallen below the minimum requirement due to COVID will continue to receive financial support until October 2020; (xxi) GBP20 million to improve small business leadership and problem-solving skills in the wake of coronavirus; (xxxiii) August 5, GBP1.3 billion Funds to deliver up to 45,000 homes, create up to 85,000 jobs and upgrade skills and infrastructure to help fuel a green economic recovery; (xxxiv) No amount/estimate: August 13, New law to ensure furloughed employees receive full redundancy payments; (xxv) No amount/estimate: August 18, Disabled people can now benefit from financial support to work from home, thanks to an extension to the Access to Work scheme; (xxvi) August 21, ‘Acceleration Unit’ launched to speed up delivery of transport projects. This coincides with around GBP360 million of investment to build back better from COVID-19; (xxvii) August 21, A new productivity institute is announced to boost wage growth and living standards. This new institute in Manchester will boost ground-breaking research to explore how to increase productivity, boost wages, and support the economic recovery. Government's share is GBP30 million; (xxviii) No amount/estimate: August 24, Economy Minister has launched a new tourism program to provide financial assistance up to GBP200,000 to support tourism providers [update]; (xxix) No amount/estimate: August 27, New payment for people on low incomes in areas with high rates of COVID-19, who need to self-isolate and can’t work from home [update]; (xxx) August 27, There is an additional GBP17.2 million funding to help bolster local apprenticeship system as it battles the effects of the COVID-19 pandemic [update].

United States 05B 05B - Income support USD 1,054,300,000,000 1,054,300,000,000 US Treasury; fiscal.treasury.gov/files/reports-statements/mts/current.html (accessed 26 June 2020). Bloomberg. https://www.bloomberg.com/news/articles/2020-03-25/what-s-in-congress-2-trillion-coronavirus-stimulus-package; US Congress. https://www.congress.gov/116/plaws/publ123/PLAW-116publ123.pdf; US Congress. https://www.congress.gov/bill/116th-congress/house-bill/6201/text (all accessed 16 April 2020). Treasury https://home.treasury.gov/news/press-releases/sm998 (accessed 6 May 2020).

(i) The CARES Act provides USD996.8 billion for Economic Impact Payments to households, increased unemployment insurance, tax credits for losses and delayed tax payments for businesses, employee retention tax credits, debt relief for student loans, debt relief for SBA loans, grants for SBA emergency loan program advances, assistance for airports and transit systems, Aid to Families with Dependent Children, additional Medicare expenses, the Post Office, assistance for aviation workers, higher education grants; (ii) The PPPHCEA provides USD12.1 billion for SBA employee salaries and additional SBA emergency loan program advances; (iii) The FFCRA provides USD6.9 billion for unemployment insurance and Medicaid expansion; (iv) June 26, as noted in 2C above, as of May 31 about USD38.5 billion in PPP loans had been canceled; (v) No amount/estimate: August 28, The US Treasury Department and Internal Revenue Service (IRS) released guidance allowing employers to defer withholding and paying the employee's portion of the Social Security payroll tax if the employee's wages are below a certain amount. [update]

Australia 05B 05B - Income support AUD 138,411,800,000 86,064,457,181 Department of Treasury. https://treasury.gov.au/sites/default/files/2020-05/Overview-Economic_Response_to_the_Coronavirus_3.pdf (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/media-release/jobkeeper-update (accessed on 3 June 2020); Office of the Prime Minister. https://www.pm.gov.au/media/11-billion-support-more-mental-health-medicare-and-domestic-violence-services-0 (accessed 3 June 2020); Department of Education, Skills, and Employment (DESE). https://ministers.dese.gov.au/morrison/early-childhood-education-and-care-relief-package (accessed 3 June 2020); DESE. https://ministers.dese.gov.au/tehan/response-child-care-review (accessed 3 June 2020); Department of Treasury. https://treasury.gov.au/sites/default/files/2020-06/Fact_sheet_HomeBuilder.pdf (accessed 5 June 2020); DESE. https://ministers.dese.gov.au/tehan/return-child-care-subsidy (accessed 10 June 2020).

Three economic stimulus packages, i.e. (i) Support for individuals and households including (a) income support for individuals (AUD14,133 million), (b) payment to support households (AUD8,830 million), (c) temporary early release of superannuation (AUD1,150 million), (d) No amount/estimate, temporarily reduce superannuation minimum drawdown rates, (e) lower the social security deeming rates (AUD876 million); (ii) Support for business including (a) JobKeeper payment (AUD70,000 million), (b) boosting cash flow for employers (AUD31,900 million), (c) No amount/estimate, temporary relief for financially distressed businesses, (d) increasing the instant asset write-off (AUD700 million), (e) backing business investment (AUD3,200 million), (f) supporting apprentices and trainees (AUD1,265 million), (g) support for Coronavirus affected regions and communities (AUD1,000 million), (h) support for Australian airlines and airports (AUD715 million); (iii) March 29, (a) AUD150 million will be provided to support Australians experiencing domestic, family and sexual violence due to the fallout from coronavirus; and (b) an additional AUD200 million will be provided to support charities and other community organisations which provide emergency and food relief as demand surges as a result of coronavirus; (iv) April 2, The Commonwealth government has committed to provide free childcare to around one million families and announced targeted support to the education system. The sector is expected to receive AUD1.6 billion over the coming three months from taxpayer subsidies. On May 20, the Ministry of Education announced an additional AUD12.8 million in funding, i.e. (a) AUD12 million provided for child care services that have more than 30% of full-time equivalent staff ineligible for JobKeeper Payments, and (b) AUD800,000 to increase the level of funding for in-home care providers; (v) June 4, The government announced a HomeBuilder program offering AUD25,000 grants to new home builders and renovators from June 4 to December 31, 2020. HomeBuilder will be implemented via a National Partnership Agreement, signed by the Commonwealth and State and Territory governments and is expected to cost AUD680 million; (vi) June 8, The government announced that it will resume the Child Care Subsidy (CCS) to support families to access affordable child care starting July 13 and will pay approximately AUD2 billion this quarter to eligible families.

Austria 05B 05B - Income support EUR 51,320,000,000 56,769,911,504 BMF. https://www.bmf.gv.at/en/press/press-releases/2020/June/16-June-2020-government-consultation--%E2%82%AC50-billion-for-rescue,-relief-and-investments-.html (accessed 20 June 2020), https://www.bmafj.gv.at/Services/Presse/Presseaussendungen/PA_17_Juni_2020.html (accessed 19 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/mwst-senkung.html (accessed 17 June 2020). https://www.bmf.gv.at/presse/pressemeldungen/2020/juni/regierungsklausur.html (accessed 17 June 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kulturpaket.html (accessed 29 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/haertefallfonds.html (accessed 28 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/gemeindepaket.html (accessed 26 May 2020), https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/fixkostenzuschuss.html, https://www.bmf.gv.at/presse/pressemeldungen/2020/Mai/kurzarbeit-mittel-erhoeht.html (both accessed 21 May 2020). IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#A (accessed 20 May 2020); OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 24 June 2020); Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 21 May 2020).

(i) EUR15 billion emergency funds for hard-hit industries to provide direct liquidity provisions and subsidies for running costs. On April 27, expanded Phase 2 of the hardship fund, through which SMEs may request up to 6000 Euros from the government; (ii) EUR10 billion for payment deferrals of personal income and corporate income taxes; (iii) No amount/estimate: rent payment deferrals; (iv) No amount/estimate: May 13, proposed a more simple calculation method to determine monetary subsidies by companies to their employees from their own accounts and from the government's funding. Under the new system, no employee should have any losses; (v) May 20, Increased to EUR12 billion (from EUR10 billion on April 13 and EUR5 billion originally) funds for short-time working, self-employed and funds to finance increased costs of caretaking, etc.; (vi) May 21, EUR1.2 billion is being rolled out by authorities as new fiscal measures including tax relief measures for the hospitality sector of EUR500 million and support to non-profit organizations of EUR700 million; (vii) No amount/estimate: May 21, Applications for the fixed subsidy have already started, with the first payments being disbursed by end of May. The Ministry of Finance will reimburse up to 75% of a company's fixed costs for up to 3 months; (vii) May 25, EUR1 billion in grants from the federal government to municipalities, geared towards support for infrastructure investment (e.g. schools, public transportation, energy production); (viii) May 27, increase in the minimum payment amount of the hardship fund to EUR500, and added another EUR500 comeback bonus, dedicated to entrepreneurs having hardships during the pandemic; (ix) May 28, Allocated EUR90 million to support freelance artists up to EUR1000 a month; (x) To jump-start the economy, a new tax incentive was introduced for companies that recruit apprentices, with EUR2,000 per position created between March 16 and October 31 of this year; (xi) June 12, Reduced VAT to 5% to support the catering trade, the cultural sector and the publishing sector; [update] (xii) June 12, Deferred taxes to January 15, 2021. (xiii) June 16, reduced the lowest income tax bracket tax level from 25% to 20%. There will also be a loss carryback, with business losses being offset against profits in 2019 and 2018, so that some of the deferred taxes may not have to be paid back at all. [update] (xiv) June 16, extended Austria's fixed cost subsidy; [update] (xiii) June 16, fiscal package was increased by EUR12 billion to include stimulus measures, including investment in climate protection, affordable housing, health, and digitalisation and a one-off support for unemployed and families. Several specific tax relief measures are aimed at the agricultural and forestry sectors, culture and publishing; [update] (xiv) June 17, Reserved EUR30 million for childcare in the summer from the municipal package. [update]

Belgium 05B 05B - Income support EUR 9,000,000,000 9,955,752,212 Service Public Federal Finances. https://finances.belgium.be/fr/douanes_accises/entreprises/corona-informations-et-mesures/mesures-de-soutien-relatives-aux-d%c3%a9lais (accessed 26 June 2020), https://finances.belgium.be/fr/Actualites/diminution-temporaire-taux-tva-secteur-horeca (accessed 14 June 2020). European Commission. https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-belgium_fr.pdf (accessed 24 May 2020).

(i) On the other hand, non-health initiatives total EUR9 billion, with EUR5.3 billion for federal and EUR3.7 billion for regional; (ii) In addition, reduced the VAT rate applicable to some restaurant and catering services to 6% until the end of 2020; (iii) June 9, Support measures relating to payment periods have been approved, and extension of the payment periods for VAT and Excessive Duties extend to December 31. [update]

Canada 05B 05B - Income support CAD 47,741,600,000 34,217,237,054 Department of Finance Canada.. https://www.canada.ca/en/department-finance/economic-response-plan.html?topic=ex-col-faq (accessed 10 June 2020).

(i) Emergency care benefit - CAD10 billion; (ii) Emergency Support Benefit - CAD5 billion; (iii) GST Credit - CAD5.5 billion; (iv) Enhanced Canada Child Benefit - CAD1.9 billion; (v) Temporary Business Wage Subsidy - CAD3.8 billion; (vi) Canada Student Loan Payments - CAD190 million; (vii) Support for Indigenous Communities - CAD305 million; (viii) Support for people experiencing homelessness (through Reaching Home) - CAD157.5 million; (ix) Support for women’s shelters and sexual assault centres including on reserve - CAD50 million; (x) Lower Registered Retirement Income Fund Minimum Withdrawal Amounts - CAD495 million; (xi) CAD10.5 billion as of June 8; Canada Emergency Wage subsidy (CEWS) calculator, the CEWS applies at a rate of 75% of the first CAD58,700 normally earned by employees—representing a benefit of up to CAD847 per week, per employee. The program is in place for a 12-week period, from March 15 to June 6, 2020; (xii) CAD20.1 million in support for Futurpreneur Canada to continue supporting young entrepreneurs across Canada who are facing challenges due to COVID-19; (xiii) CAD15 million in non-repayable support for businesses in the territories to help address the impacts of COVID-19; (xiv) CAD675 million to give financing support to small and medium-sized businesses that are unable to access other COVID-19 business supports, through Canada's Regional Development Agencies; (xv) CAD274 million - Creating new jobs and opportunities for youth; (xvi) No amount/estimate: Canada Emergency Response Benefit (CERB) provides a taxable benefit of CAD2,000 every 4 weeks for up to 16 weeks to eligible workers who have lost their income due to COVID-19; (xvii) CAD2.47 billion - clean energy; (xviii) CAD350 million - to support vulnerable Canadians through charities and non-profit organizations; (xviii) No amount/estimate: Waiving ground lease rents through December 2020 for airport authorities that pay rent to the federal government; (xix) CAD500 million - COVID-19 Emergency Support Fund for cultural, heritage, and sport organization to address financial needs of affected organizations so they can continue to support artists and athletes; (xx) CAD5.365 billion for agriculture and fisheries; (xxi) No amount/estimate: Increased payments of 50% to 75% to AgriStability to support farmers that face significant revenue declines; (xxiii) No amount/estimate: Flexibility for individual and corporate taxpayers (tax payment deferral until September); (xxiv) AgriRecovery initiative of up to CAD125 million to help producers faced with additional costs incurred such as set-asides for cattle and hog management programs to manage livestock backed-up on farms, due to temporary closure of food processing plants; (xxv) Surplus Food Purchase Program of CAD50 million to help redistribute existing and unsold food inventories.

Denmark 05B 05B - Income support DKK 265,887,000,000 39,364,264,792 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 30 April 2020). Denmark Government. https://bm.dk/nyheder-presse/pressemeddelelser/2020/05/regeringen-freder-elever-laerlinge-og-praktikanters-ferie-og-fridage-under-loenkompensation/ (accessed 14 May 2020). Ministry of Culture. https://kum.dk/nyheder-og-presse/pressemeddelelser/nyheder/kulturpulje-til-udsatte-saarbare-og-aeldre-er-aaben/1/1/ (accessed 24 May 2020). Denmark government. https://em.dk/nyhedsarkiv/2020/juni/regeringen-og-arbejdsmarkedets-parter-udfaser-gradvist-loenkompensationsordningen/ (accessed 10 June 2020). https://bm.dk/nyheder-presse/pressemeddelelser/2020/06/alle-foraeldre-faar-ret-til-et-halvt-aars-sorgorlov/ (accessed 18 June 2020). https://bm.dk/nyheder-presse/nyheder/2020/06/oversigt-disse-personer-er-berettigeret-til-engangstilskud-paa-1000-kr/ (accessed 18 June 2020)

(i) March 10, DKK32.5 billion liquidity effect of deferral of monthly VAT payments for large firms; (ii) March 12, No amount/estimate: Short-time Work Scheme made more flexible; (iii) DKK10 million for upskilling of dismissed employees; (iv) DKK1.7 billion sickness benefit reimbursement available from 27 February to 1 January 2021; (v) March 26, DKK1.1 billion liquidity effect of deferral of property taxes; (vi) DKK2.5 billion frontloading of investments in e.g. energy renovation and similar initiatives in municipalities; (vii) March 26, DKK6.5 billion frontloading of payment by local governments to firms; (viii) March, DKK74 billion liquidity effect of deferral of income tax payment and labor market contributions; (ix) April 1, DKK300 million compensation scheme to event organizer companies extended; (x) April 7, DKK1.2 billion for a range of minor support schemes established to support agents and businesses with cultural activities, sports and private education; (xi) April 18, DKK6 billion for the Job Retention Scheme available from 9 March to 8 July 2020. Take-up rate around 5% of the labour force (150,000 employees) on 19 April; (xii) April 18, DKK277 million for increased access to unemployment and sickness benefits. As of June 5, the wage compensation has been extended to August 29; (xiii) April 18, DKK65.3 billion compensation scheme for companies’ fixed costs available for the period 9 March to 8 July; (xiv) April 18, DKK14.3 billion compensation scheme for self-employed; (xv) April 18, DKK350 million for Innovation Subsidy Scheme to support new projects; (xvi) April, DKK35.4 billion VAT payments already made for second half and last quarter of 2019 are made available as interest free loans; (xvii) April, DKK5 billion liquidity impact of deferral of provisional taxes for self-employed; (xviii) May 14, No amount/estimate: Increased holiday and time-off benefits for students, apprentices, and trainees; (xix) May 20, Established a pool of DKK20 million to sponsor collegiate, cultural, and sporting activities for vulnerable and elderly citizens during the coronavirus crisis. The pool is managed by the Ministry of Culture's Palace and Culture Board; (xx) May 26, No amount/estimate: Relaxed requirements to receive pension and unemployment benefits; (xxi) May 26, No amount/estimate: Frozen holiday funds must be paid out by employers by September 1, 2020; (xxii) May 28, DKK18 billion from further VAT deferrals for medium-sized firms; (xxiii) No amount/estimate: June 4, Banned predatory mortgage loan providers, and created rules to facilitate settlement of those loans; (xxiv) No amount/estimate: June 15, Announced a one-time grant of DKK1,000 to be paid to beneficiaries who were fully or partially publicly supported by a public income transfer in the month of April [update]; (xxv) No amount/estimate: June 15, Gives six months' grief leave to all parents who lose a child under the age of 18 [update]; (xxvi) No amount/estimate: Extended deadlines for Danish municipalities and regions to prepay deliveries worth DKK1 million (minus value added taxes) or less [update]; (xxvii) DKK700 million summer fiscal package for the tourism, transportation, athletics, and culture sectors [update]; (xxviii) No amount/estimate: Extend the suspension of the 225-hour rule for cash beneficiaries until September 8, 2020 [update]; (xxix) DKK730 million for increased unemployment benefits - unemployed people over 30 years will be entitled to take a vocational education of 110% unemployment benefit. [update]

Finland 05B 05B - Income support EUR 26,673,000,000 29,505,530,973 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#F (accessed 9 May 2020); MEE. https://tem.fi/artikkeli/-/asset_publisher/ensimmaiset-valtionavustukset-kunnille-yksinyrittajien-tukemiseksi (accessed 3 May 2020); https://vm.fi/en/article/-/asset_publisher/10616/hallitus-paatti-vuoden-2020-neljannesta-lisatalousarvioesityksesta (accessed 9 June 2020); Ministry of Social Affairs and Health. https://stm.fi/en/article/-/asset_publisher/tyottomyysetuuden-suojaosaa-korotetaan-ja-liikkuvuusavustuksen-ehtoja-muutetaan-valiaikaisesti (accessed 19 June 2020); Ministry of Economic Affairs and Employment of Finland. https://tem.fi/en/-/hallitus-esittaa-jatkoa-toimille-joilla-on-tuotu-turvaa-ja-joustoa-tyomarkkinoille-korona-aikana (accessed 25 June 2020).

March 20, (i) EUR1.05 billion (increased from EUR900 million) in lower pension contributions through the remainder of 2020; (ii) EUR650 million for grants to SMEs and self-employed; and (iii) EUR3 billion for expanded parental allowance, social assistance and unemployment insurance; (iv) EUR4.5 billion i.7n tax and pension payment deferrals; (v) EU12 billion in increase in fiscal deficit from automatic stabilizers (4-5.0) percentage points of GDP; (vi) April 20, EUR250 million grants for sole proprietors for the cost of running business; (vii) EUR40 million to support restaurants in employing workers and EUR83 million compensation for the imposed restrictions on activities; (viii) EUR5.1 billion (which is part of the fourth supplementary budget of 6 June amounting to EUR 5.5 billion) focusing on aid to municipalities and measures supporting quick economic recovery. This stimulus package is aimed at boosting demand, improving Finland’s long-term growth prospects, combating climate change, promoting biodiversity, and reinforcing the entire country’s capabilities, resilience, self-sufficiency, and skills and competences. The package also includes measures supporting local government that are intended to secure basic services and alleviate the challenges for local government finances resulting from the virus crisis. The supplementary budget proposal also includes a set of measures to support the wellbeing of children and young people; (ix) No amount/estimate: June 11, The exempt amount of the unemployment benefit will be temporarily raised. Eligibility for commuting and relocation allowance for full-time work will be temporarily amended by decreasing the distance required for daily commuting. The aim is to improve the financial security of unemployed persons when they take part-time work or other short-term work in a situation where full-time work is not yet available. Another aim is to help people find full-time work or seasonal work critical for agriculture [update]; (x) No amount/estimate: June 5, The Government proposes to continue the measures that have secured the livelihoods of jobseekers and entrepreneurs and helped businesses to overcome the worst of the crisis. The measures concern lay-offs and co-operation procedures; the right of laid-off employees and entrepreneurs to unemployment benefit; and start-up funding. [update].

France 05B 05B - Income support EUR 109,747,500,000 121,402,101,770 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May 2020); Economie. https://www.economie.gouv.fr/coronavirus-startup-mesures-de-soutien-economique (accessed 15 April 2020); Figaro. https://www.lefigaro.fr/flash-eco/le-gouvernement-annonce-390-millions-d-euros-pour-le-transport-routier-20200417 (accessed 2 May 2020); BBC News. https://www.bbc.com/news/business-52814074 (accessed 28 May 2020); MINEFI. https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=7527227F-7F00-40D8-BBBD-C73ACCFE38E3&filename=1040%20-%20G%C3%A9rald%20DARMANIN%20annonce%20que%20les%20possibilit%C3%A9s%20de%20report%20des%20cotisations%20sociales%20sont%20prolong%C3%A9es%20pour%20le%20mois%20de%20juin%2C%20sur%20demande..pdf (accessed 12 June 2020); Economie. https://www.economie.gouv.fr/covid19-soutien-entreprises/plan-automobile-appel-manifestation-dinteret (accessed 29 June 2020); Economie. https://www.economie.gouv.fr/covid19-soutien-entreprises/soutien-batiment-travaux-publics (accessed 29 June 2020); Economie. https://www.economie.gouv.fr/3-projet-loi-finances-rectificative-plfr-iii-2020# (accessed 28 June 2020); MINEFI. https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=94C9F4D9-0CB4-4D85-9026-7801E5E7F1E7&filename=2196%20DP%20-%20Plan%20de%20soutien%20%C3%A0%20l%27a%C3%A9ronautique.pdf (accessed 28 June 2020); Republique Francaise. http://www.assemblee-nationale.fr/dyn/15/textes/l15b3074_projet-loi.pdf (accessed 28 June 2020).

(i) EUR8.5 billion for short-time work scheme; (ii) June 10, EUR8 billion (increased from EUR7 billion) for the solidarity fund to support income for the self-employed and smallest firms [update]; (iii) EUR48.5 billion in postponement of social and fiscal deadlines and the early reimbursements of tax credits (2.0% of 2019 GDP); (iv) No amount/estimate: tax exemptions for bonuses in "essential" sectors; (v) March 25, EUR1.75 billion in tax breaks and grants to startups; (vi) April 20, EUR390 million road transport fund (liquidity for road transport sector); (vii) EUR0.5 billion for postponement of part of the unemployment insurance reform; (vi) EUR720 million aid is provided for the most vulnerable including emergency accommodation, fight against violence against women, funding of exceptional aid to students, and young precarious people [update]; (vii) No amount/estimate: to maintain skills within companies and their renewal, the Government announced the creation of an aid for the recruitment of apprentices, from 5,000 euros to 8,000 euros per contract preparing for a diploma up to the professional license; (viii) June 6, government announced a strengthened support system for the sectors affected by the COVID-19 crisis including: EUR31 billion for emergency measures in favor of employees and companies; EUR2.632 billion support to aeronautics sector including for R&D (EUR1.5 billion), to aeronautics SMEs (EUR300 million) and government purchase of of military planes, helicopters and drones (EUR832 million); EUR1 billion to support the structuring investments of communities relating to health, ecological transition, in particular the thermal renovation of public buildings, and the renovation of heritage; EUR1.3 billion to support the cultural sector; EUR230 million to support the book industry; EUR2.7 billion in advances for communities experiencing loss of transfer tax revenue [update]; EUR29.5 million for improving advice & training from the public sector to the tourist sector [update]; EUR2.2 billion exemption from social security contributions in the tourism industry [update]; EUR295 million grants to startups: FrenchTechBridge (EUR80 million), i-Nov (EUR20 million), ChallengesIA (EUR15 million), SATT (EUR65 million), French Tech Accélération (EUR100 million) & call for projects (EUR15 million) [update]; EUR1 million of public expense to promote start-ups employment.

Germany 05B 05B - Income support EUR 709,630,000,000 784,988,938,053 Federal Ministry of Finance. https://bit.ly/311YswO (accessed 17 April 2020); Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#germany (accessed 17 April 2020); Federal Ministry of Finance and Federal Ministry for Economic Affairs and Energy. https://bit.ly/30Zwr91 (accessed 17 April 2020); Tax Foundation. https://taxfoundation.org/kurzarbeit-germany-short-work-subsidy-scheme/ (accessed 17 April 2020); OECD. https://www.oecd.org/coronavirus/en/ (accessed 30 April 2020; 8 May 2020); Bundesministerium der Finanzen. https://bit.ly/3djjZDp (accessed 9 May 2020); Federal Ministry of Labor and Social Affairs. https://bit.ly/2Yg4WWX (accessed 21 May 2020); Politico. https://politi.co/2Yhl6z8 (accessed 4 June 2020); Bundesregierung. https://www.bundesregierung.de/breg-en/news/corona-steuerhilfegesetz-1760128 (accessed 29 June 2020).

(i) March 23, EUR50 billion in direct grants to distressed one-person businesses and micro-enterprises; (ii) EUR7.7 billion to expand access to welfare payments such as child allowance and income support, removing means-testing rules, and including self-employed workers; (iii) EUR500 billion (Bruegel estimate) tax deferrals for businesses, that is, EUR70 billion for direct corporate income tax plus EUR430 billion if we include indirect taxes and social contributions (assuming 75% tax deferral and 5% of gross domestic product [GDP] loss in 2020); (iv) EUR10 billion for keeping people employed, by expanding the reduced hours compensation benefit scheme (‘Kurzarbeitergeld’); (v) Subsidies to loans (included in the EUR357 billion mentioned in Measure 1) made available through KfW; (vi) No amount/estimate: April 22, The government decided to increase the replacement rate of lost net earnings to 70% for childless workers and to 77% for workers with children from the fourth month of short-time work onwards if they have reduced their working time by at least 50%. In the seventh month, payments are increased further to 80% and 87% respectively; (vii) April, The labour agency will cover 100% of social-security contributions for lost hours of short-time workers; (viii) No amount/estimate: Starting on July 1, the reduced VAT rate of 7% will be applicable to restaurants for 12 months; (ix) No amount/estimate: May 6, (a) Sales tax rate for restaurant and catering services rendered between 30 June 2020 and 1 July 2021 will be reduced from 19% to 7%, except for beverage sales; (b) Employer grants for short-time work benefits and seasonal short-time work benefits for wage payment between 29 February 2020 and 1 January 2021 will be up to 80% of the difference between the target salary and the actual salary; (x) May 14, Under the Social Protection Package, The increase in short-time work benefits leads to additional expenditure in the budget of the Federal Employment Agency of an estimated EUR680 million. The extension of the eligibility period for unemployment benefit leads to additional expenditure in the budget of the Federal Labor Agency estimated around EUR1.95 billion; (xi) June 3, A new stimulus package which includes: (a) Economic and crisis management package, mainly tax cuts and investments (EUR59.7 billion), (b) Strengthen Länder and municipalities (EUR15.6 billion), (c) Social expenditure (EUR9 billion), (d) Future programme (green and technological) (EUR47 billion), (e) Humanitarian aid (EUR3 billion), and (f) Equity for public railways (EUR5 billion); (xii) No amount estimate: (a) Temporary VAT reduction (19% to 16% and 7% to 5%) until December 31; (ii) EUR300 one-off for every child, and (c) increase on limits to offset losses against profits from previous years [update].

Ireland 05B 05B - Income support EUR 8,586,000,000 9,497,787,611 OECD. http://www.oecd.org/coronavirus/en/ (accessed 15 April 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/May/02052020.html (accessed 9 May 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 9 May 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/May/15052020b.html (accessed 1 June 2020). IE. https://www.gov.ie/en/publication/f7f70-30m-funding-under-the-rural-development-investment-programme/ (accessed 12 June 2020); DBEI. https://dbei.gov.ie/en/News-And-Events/Department-News/2020/June/04062020.html (accessed 12 June 2020).

March 9, The government has so far announced a stimulus package of EUR6.3 billion (3.2% of GDP) in response to the COVID-19 pandemic. It includes EUR2.4 billion for illness benefit payments announced on 9 March, as well as a further EUR3.7 billion announced on 24 March to cover the cost of a new Wage Subsidy Scheme. The government has also announced direct financial support for businesses. June 23, Changes to the Temporary Wage Subsidy Scheme to accommodate apprentices on off-the-job training. No amount/estimate: (i) Local Enterprise Offices in every county will be providing vouchers from EUR2,500 up to EUR10,000; (ii) a Finance in Focus grant of EUR7,200 will be available to Enterprise Ireland and Údarás na Gaeltachta clients; (iii) the government agreed with local authorities that they should defer business rates payments due from the most immediately affected businesses until the end of May; (iv) variety of taxation measures to alleviate short-term difficulties. For example, interest on late payments and all debt enforcement activity have been suspended and current tax clearance status will remain in place for all businesses; (v) Moratoriums on evictions and rent increases for duration of Covid emergency. The Commission for Regulation of Utilities has issued a moratorium on disconnections of domestic customers for non-payment to the gas and electricity suppliers; (vi) May 2, EUR250 million "Restart Grant" for micro and small businesses based on a rates/waiver rebate from 2019. 15 May, Approved details of the "Restart Grant" for small businesses (for costs associated with reopening and reemploying workers) . Grants will be available to businesses with turnover of less than EUR 5 million and employing 50 people or less, with at least 25% reduction in turnover by June 30, 2020. The grants will be equivalent to the rates bill of the business in 2019, with a minimum payment of EUR 2,000 and maximum of EUR 10,000. Applications open on Friday, May 22, 2020 ; (vii) EUR2 billion (estimate) for a three month commercial rates waiver for impacted businesses and the ‘warehousing’ of tax liabilities for a period of twelve months after recommencement of trading during which time there will be no debt enforcement action taken by Revenue and no interest charge accruing in respect of the warehoused debt; (viii) June 9, EUR30 million for the Rural Development Investment Programme under Project Ireland 2040 to support the social and economic recovery of rural communities over the coming months ; (ix) EUR6 million Enterprise Ireland funding for access to cutting edge R&D equipment in Technology Gateways and Centres to increase R&D collaboration and competitiveness for companies.

Italy 05B 05B - Income support EUR 75,365,000,000 83,368,362,832 OECD. http://www.oecd.org/coronavirus/en/ (accessed 15 May 2020); MIPAAF. https://www.politicheagricole.it/flex/cm/pages/ServeBLOB.php/L/IT/IDPagina/15431 (accessed 18 May 2020); Milano Today. https://www.milanotoday.it/attualita/coronavirus/decreto-rilancio.html#13 (18 May 2020) IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19#F (accessed 21 May 2020); Bloomberg. https://www.bloomberg.com/news/articles/2020-05-13/italy-government-signs-off-on-55-billion-euro-stimulus-package (accessed 24 May 2020); Ministry of Infrastructure and Transport, Italy. Ministry of Labor and Social Policies. http://www.mit.gov.it/comunicazione/news/coronavirus/coronavirus-da-de-micheli-60-milioni-per-sostegno-locazione (accessed 25 May 2020); https://www.lavoro.gov.it/notizie/pagine/bonus-covid-per-iscritti-alle-casse-professionali-firmato-decreto-interministeriale.aspx/ (accessed 16 June 2020).

"For individuals: (i) EUR5.0 billion to strengthen the wage supplementation scheme for furloughed employees; (ii) EUR400 million for one-year suspension in the repayment of real estate mortgages by workers having lost their job; (iii)EUR2.3 billion for one-off EUR 600 payment to the self-employed &seasonal workers; (iv) No amount/estimate: Allowance of EUR500 per month for up to 3 months for self-employed workers in the municipalities most affected; (v) EUR1.3 billion to strengthen childcare support; (iv) EUR30 million for EUR1000 childcare payment to employees in the healthcare and law enforcement sectors; (v) EUR0 5 million to raise by 12 days the paid leave for disabled workers and workers caring for a disabled relative; (vi); EUR130 million to extend sick leave to cover days spent in quarantine; (vii) EUR900 million for a EUR 100 one-off bonus to workers who continued to work at their workplace. For companies: (i) EUR540 million for 60% tax credit on commercial rents; (ii) EUR50 million for incentives to firms to sanitise workplaces; (iii) EUR600 million for suspension of collection of tax collection files; (iv) No amount/estimate: Suspension for 2 months of tax and social security payments in the municipalities most affected; (v) EUR10 billion for suspension of all the tax and social security payments coming due in March; (vi) No amount/estimate: suspension of 2 months (until end of April) in the payment of the electricity, gas, water and waste bills in the most affected municipalities; (vii) No amount/estimate: Non-application of withholding tax for professionals without employees, with revenues below EUR400,000 until 31 May 2020; (viii) No amount/estimate: Incentive to sell impaired loans (NPLs) by converting deferred tax assets (DTA) into tax credits for financial and industrial companies; (ix) EUR1.7 billion to provide fee-free guarantee for SMEs loans; (x) EUR500 million Emergency Fund to protect supply chains in crisis”, to cover damage by the agricultural, fishing and aquaculture sector, and “and the slowdown in exports” (especially for livestock). It is a partial compensation of stocks (costs of storage and seasoning of these products); (xi) May 7, New Covid-19 emergency fund of EUR 100 million to agriculture sector (interest subsidy and direct aid) ; (xiii) May 13, the government announced a further €55 billion rescue package of measures. Measures include further income support for furloughed workers, freelancers and unemployment benefits (EUR26.5 billion), funds for the healthcare system (EUR3.25 billion), measures to support businesses, including grants for SMEs and tax deferrals (EUR16 billion), EUR1.2 billion for the food and agriculture sector, and EUR1.4 billion for schools, including hiring university researchers and teachers ; (xiv) May 6, EUR60 million to the National Fund for support to access in housing rental; (xv) 8 June, Decree that allows for the automatic disbursement of an April payment worth EUR600 to Italian free-lancers who benefitted from an analogous bonus for the month of March. The payment is a form of unemployment compensation related to COVID-19 (a so-called ""Covid bonus"") [update]."

Japan 05B 05B - Income support JPY
Luxembourg 05B 05B - Income support EUR 8,863,000,000 9,804,203,540 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 19 April 2020; 9 May 2020). EU https://ec.europa.eu/info/sites/info/files/2020-european-semester-stability-programme-luxembourg_fr_0.pdf (accessed 14 May 2020). Luxembourg government. https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2020/05-mai/20-neistart-relance.html (accessed 4 June 2020)

March 25: (i) EUR1.45 billion fiscal package adopted by the Parliament, including: (a) EUR400 million (0.6% of 2019 GDP) coverage of employees’ leave for family reasons, (b) EUR1 billion (1.6% GDP) paying partial-unemployment benefits, and (c) EUR50 million (0.1% percent of 2019 GDP) providing non-repayable financial aid to micro enterprises; (ii) Part of the fiscal package adopted by the Parliament: Postponing tax and social-security contribution payments for the first two quarters of the year (EUR4.5 billion); April 30, EUR2.257 billion fiscal package has been partly adopted by the Parliament, including spending measures: Key spending measures include: (a) acquiring medical equipment and infrastructure (EUR194 million, 0.3% of 2019 GDP); (b) covering employees’ leave for family reasons (EUR226 million, 0.4% of 2019 GDP) and sick leave (EUR106 million, 0.2% of 2019 GDP); (c) paying partial-unemployment benefits (EUR1 billion, 1.6% of 2019 GDP); (d) granting capital advances to cover companies’ operating costs (EUR400 million, 0.6% of 2019 GDP); and (e) providing non-repayable financial aid to micro enterprises and eligible self-employed (EUR250 million, 0.4% of 2019 GDP); (iii) Liquidity support measures include postponing tax and social-security contribution payments for the first half of the year (EUR4.55 billion); (iv) EUR800 million estimated as total cost of the following measures: (a) cash grants to companies in heavily affected sectors that still do not have authorization to reopen, (b) lump-sum stimulus for SMEs in retail trade, (c) doubling the cost-of-living-allowance and introducing a family-support leave, and (d) investment aid for development, process/organizational innovation, or energy efficiency projects.

Netherlands 05B 05B - Income support EUR 51,070,000,000 56,493,362,832 OECD. http://www.oecd.org/coronavirus/en/ (accessed 22 May 2020); Bruegel. https://www.bruegel.org/publications/datasets/covid-national-dataset/#netherlands (accessed 15 April 2020); Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/01/110-miljoen-euro-ondersteuning-voor-sportverenigingen (accessed 11 May 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/15/%E2%82%AC500-miljoen-extra-voor-studenten-en-zomerscholen (accessed 22 May 2020). Global Tax News. https://www.tax-news.com/news/Netherlands_Clarifies_COVID19_VAT_Concessions____97711.html (accessed 29 May 2020). Rijksoverheid. https://www.rijksoverheid.nl/actueel/nieuws/2020/05/20/kabinet-investeert-in-doorbouwen (accessed 1 June 2020)

(i) April 1, EUR10 billion for temporary compensation of employers’ wage costs, up to 90% of wage bill, conditional on at least 20% fall in turnover in the months March to May compared to 2019 (NOW scheme). In addition, the government will cover 30% of pension contributions and the employers' premium; (ii) EUR2 billion for compensation of self-employed and independent entrepreneurs without staff; (iii) EUR465 million in emergency support in the form of a lump sum of EUR4,000 for businesses that were forced to close doors due to government regulations (TOGS scheme); (iv) EUR175 million for Childcare Compensation for parents who continue paying for childcare during the lockdown (8 April); (v) EUR36 billion for deferral of tax collection of VAT, income, corporate, wage and turnover taxes from companies. Furthermore, under the measures, default penalties will not need to be paid in cases where extensions are approved, while interest on overdue taxes will be reduced to 0.01% until October 1, 2020; (vi) No amount/estimate: April 1, the government will cover 30% of pension contributions and the employers' premium; (vii) No amount/estimate: March 30, self-employed (without employees) hit by the corona crisis are to receive monthly 1,050 'euros over the next three months, irrespective of their savings. For married couples or couples with children a maximum of EUR 1,500 a month will apply; (viii) April 17, EUR300 million grants for the culture sector, including museums and theatres; (ix) May 1, EUR110 million to support sports clubs; (x) No amount/estimate: May 20, The government will compensate public transport companies for the loss of income and extra costs they face due to the crisis; (xi) May 20, EUR500 million allocated to education spending. EUR200 million will go to students to mitigate the consequences of the coronavirus epidemic, and EUR244 million will go to primary, secondary, and vocational education to make up for educational gaps caused by the coronavirus; (xii) May 20, Short-term measures for the construction sector: (a) EUR50 million in construction projects, (b) Increased subsidies for citizens to make their homes more environmentally sustainable (the “SEEH scheme"), (c) EUR20 million available for municipalities in the form of “flex pools” (civil servants with technical knowledge about planning and licensing), (d) EUR50 million in housing incentives for prospective homeowners belonging to vulnerable groups; (xiii) EUR1.4 billion allocated for tax-free allowances to affected SMEs to pay their fixed material costs.

New Zealand 05B 05B - Income support NZD 25,100,000,000 15,180,839,482 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 5 June 2020); New Zealand Treasury. https://treasury.govt.nz/news-and-events/news/wage-subsidy-extension-announced (accessed on 15 May 2020).

April: (i) Total NZD2.4 billion (0.8% of GDP) as permanent increase in social spending to protect vulnerable people over the next 4 years; (ii) NZD13 billion (4.3% of GDP), a lumpsum 12-week wage subsidy to support employers severely affected by the impact of COVID-19. On May 14, the government announced additional funding of up to NZD3.2 billion in Budget 2020 for a targeted extension of the wage subsidy. The targeted extension provides for a further 8 weeks of payments after the program ends on June 9; (iii) NZD2.8 billion (0.9% of GDP) of permanent change in business taxes to help cashflow over the next 4 years; (iv) NZD3.1 billion as temporary tax loss carry-back scheme (1% of GDP) over the next 2 years; (v) NZD0.6 billion (0.2% of GDP) support for the aviation sector; (vi) No amount/measure: 6-month freeze on residential rent increases and increased protection of tenants for termination of tenancies.

Norway 05B 05B - Income support NOK 125,473,600,000 12,277,069,161 Ministry of Finance. https://www.regjeringen.no/en/aktuelt/economic-measures-in-norway-in-response-to-covid-192/id2695355/ (accessed 12 April 2020); Ministry of Finance. https://www.regjeringen.no/en/aktuelt/additional-financial-measures-to-mitigate-the-economic-effects-of-the-coronavirus-crisis/id2696548/ (accessed 12 April 2020). Yale. https://som.yale.edu/faculty-research-centers/centers-initiatives/program-on-financial-stability/covid-19-crisis (accessed 29 May 2020). Business Compensation Scheme. https://kompensasjonsordning.no/en/ (accessed 29 June 2020).

March 27: (i) NOK30.7 billion, mitigating income loss for businesses; (ii) NOK20.8 billion, mitigating income loss for persons; (iii) NOK5.5 billion, other compensation schemes; (iv) NOK2.7 billion, aviation sector support excluding guarantee portion; (iv) Automatic stabilizers: (a) NOK37 billion reduced tax revenues (Includes increased taxes due to the extensions of the unemployment benefit scheme and new income protection schemes for self-employed and freelancers), (b) NOK18  billion, increased expenditure on unemployment benefits, (c) NOK4 billion, increased sickness allowance; April 3: (v) Additional spending in the following areas: (a) help for students who have lost work income (NOK1 billion), (b) a temporary benefit for apprentices (NOK250 million), (c) compensation for reduced parental payment to after-school care (NOK1 billion), (d) skill development measures (NOK190 million), (e) home-based instruction (NOK 3 billion), (f) coronavirus information for immigrant groups (NOK6.6 million), (g) temporary purchase of basic rail transport services (NOK550 million), (h) deferrals for beverage taxes (NOK14 million), (i) deferral of fuel and mineral product taxes (NOK18 million), (j) exemption on natural gas taxes (NOK40 million), (k) suspension of the horse-racing tax(NOK 100 million), (l) support for temporarily laid-off employees with private pensions, and (m) support for the reindeer industry (NOK20 million); (vi) May 14; NOK500 million housing support funds to increase number of elibible to receive housing assistance; (vii) May 15, NOK15 million paid to six universities to provide education to the laid-off and unemployed; (viii) May 18, NOK20 million increased the support scheme for small and large companies that develop defense technology; (ix) June 8, NOK50 million to Norwegeian school and universities to pay for online training for unemployed and laid-off workers; (x) No amount/estimate: June 17, Business Compensation Scheme for companies facing decreasing turnover has been made more generous for seasonal companies. [update]

Portugal 05B 05B - Income support EUR 7,235,000,000 8,003,318,584 OECD. http://www.oecd.org/coronavirus/en/ (accessed 21 May 2020). Portugal Governemnt. https://www.portugal.gov.pt/pt/gc22/comunicacao/noticia?i=governo-lanca-linha-de-apoio-para-contratacao-de-recursos-humanos-no-setor-social (accessed 29 June 2020). Portugal Government. https://www.portugal.gov.pt/pt/gc22/governo/comunicado-de-conselho-de-ministros?i=352 (accessed 29 June 2020).

(i) EUR1 billion per month (0.5% GDP) in financial support for those temporarily furloughed by their employer; (ii) EUR6.2 billion (3.2% GDP) of (within-year) tax and social security contribution deferrals for companies and employees; (iii) No amount/estimate: Additional financial support is also provided for: the self-employed affected by the virus; people forced to stay home to care for children, and; those sick or in isolation; (iv) EUR25 million fiscal package to support the entrepreneurship ecosystem; (v) No amount/estimate: June 18, extension on the existing measures for maintaining jobs in companies suffering from the COVID-19 crisis. Moreover, two more instruments are created: (i) compensation for workers with wages below certain minimum and (ii) incentives for companies to reincorporate workers; (vi) June 21, EUR10 million grants for social companies to hire new employees and adapting to COVID-19. [update]

Spain 05B 05B - Income support EUR 65,827,842,000 72,818,409,292 OECD. http://www.oecd.org/coronavirus/en/ (accessed 14 May, 24 June 2020); Bruegel. https://bit.ly/2zLUjSa (accessed 12 April 2020; 30 April 2020); Communication Cabinet. https://bit.ly/37PBKJE (accessed 2 May 2020); Communication Cabinet. https://bit.ly/2CqNEOp (accessed 31 May 2020); Various Royal Decree-Laws; El Pais. https://bit.ly/37Noipx (accessed 19 June 2020).

(i) March 9, Extension of the unemployment benefit to cover workers whose contracts under trial period have been terminated since March 9, and for workers who voluntarily terminated their contract since March 1 because they had a firm job offer that has been withdrawn (EUR42 million); (ii) March 10, Increased sick pay for coronavirus infected workers or those quarantined, from 60% to 75% of the regulatory base (EUR1.4 billion); (iii) March 12, Supplemental credit of EUR25 million to cover meal allowances for vulnerable children affected by school suspension; (iv) March 12, 50% exemption from employers social security contributions, from February to June 2020, for workers with permanent discontinuous contracts in the tourism sector and related activities (EUR45 million); (v) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (up to EUR14 billion); (vi) March 12, Possibility for SMEs and self-employed workers to defer tax payments for six months without paying interest (lost interest, EUR8.9 million); (vii) March 12, Suspension for one year of the payment of interest and amortizations corresponding to loans granted by the Secretary of State for Tourism (lost interest, EUR0.742 million); (viii) March 12, Postponement of debts derived from customs declarations (EUR2.7 million); (ix) March 17, Changes in the temporary employment adjustment schemes (ERTEs) (EUR17.8 billion); (x) March 17, Extraordinary allowance for self-employed workers (70% of the SSC base, at least for one month) (EUR3.8 billion); (xi) March 17, Additional budgetary funds of EUR300 million for assistance to dependent persons; (xii) March 17, Additional flexibility for local authorities to use their 2019 budgetary surplus to fund social services and primary assistance to dependent persons (EUR347 million); (xiii) March 17: Extraordinary contribution measures in relation to the procedures for suspension of contracts and reduction of working hours (suspension of SS contributions, EUR2.22 billion); (xiv) March 31, Temporary allowance for temporary workers whose contracts expire during the state of emergency and have not reached the minimum contribution to receive UB (EUR17.6 million); (xv) March 31, Temporary subsidy for household employees (EUR3.1 million); (xvi) March 31, Extension of the temporary contracts of university teachers and research staff (EUR3.8 million); (xvii) March 31, Specific program for victims of gender violence, homeless people and others who are especially vulnerable to provide them with an immediate housing solution (EUR50 million); (xviii) March 31, Rental assistance programs and additional state contribution to the State Housing Plan 2018-21 (EUR400 million); (xix) March 31, 6-month suspension of social security contributions for the self-employed (for the period May-July) and companies (for the period April-June) without interest (EUR352 million); (xx) Deferral of SSC debts for the self-employed and companies (EUR350 million); (xxi) April 14, Extension of deadlines for filing tax returns in April to 20 May for SMEs and the self-employed (liquidity of EUR3.5 billion); (xxii) April 21, Reduction of the contributions for certain agricultural workers during periods of inactivity in 2020 and simplification of the procedure for deferring Social Security debt (EUR43 million); (xxiii) April 21, Measures to align the tax bases to the current situation (EUR1.1 billion of liquidity); (xxiv) April 21, (EUR30 million) No inclusion as days of exercise of the activity the days of the alarm state for the calculation of the fractional payments in the objective estimation method of the Personal Income Tax and the payment on account of the simplified VAT regime; (xxv) April 21, Reduction of VAT applicable to the supply of medical equipment to 0% (EUR1 billion); (xxvi) April 21, Reduction the VAT on electronic books and newspapers (EUR24 million); (xxvii) May 29, Royal Decree-Law guarantees a minimum income to 850,000 families (EUR3 billion a year). This measure was foreseen before COVID-19, although implementation has been accelerated because of COVID; (xxviii) June 16, Creation of COVID-19 fund of EUR16 billion for the regions [update]; (xxix) June 18, The government announced the Tourism Sector Promotion Plan (EUR4.25 billion, of which EUR2.5 bilion is for credit guarantees - see Measure 2C), which is still for approval [update]; (xxx) No estimate/amount: Planned extension of ERTE salary support to 2 million workers [update].

Sweden 05B 05B - Income support SEK 415,631,000,000 42,258,892,668 OECD. http://www.oecd.org/coronavirus/en/ (accessed 19 April, 7 &15 May 2020); Ministry of Finance. https://bit.ly/312tcOa (accessed 19 May 2020); Ministry of Enterprise and Innovation. https://bit.ly/2YQcdM8 (accessed 4 June 2020).

(i) March 16, SEK20 billion subsidy for short-term lay-offs; (ii) March 20, SEK500 million (EUR45 million, 0.01% of GDP) for cultural activities that lose revenue as a result of the restriction on public events and the same amount for sports; (iii) March 25, SEK33 billion for temporary reduction of employers' social security contributions to the old age pension contribution; (iv) March 25, SEK5 billion for temporary discount for rental costs in vulnerable sectors (consumer goods, hotels, restaurants and certain other activities), government covering 50%; (v) March 25, SEK20 billion for cancelling taxable profits of SMEs (sole proprietors and partners in Swedish partnerships) for 2019; (vi) March 25, SEK315 billion, companies can defer 3 months payment of employer social security contributions, preliminary tax on salaries and VAT for up to 12 months, with interest; (vii) March 25, To support SMEs, it will also be allowed to defer the value-added tax reported annually. Hence, companies can defer the payment of last year's VAT that is due shortly. If this is used to the maximum, it can amount to SEK7 billion; (viii) SMEs can claim back the preliminary tax paid in 2019 and either pay it later or set it off against future losses (the maximum liquidity reinforcement could amount to SEK13 billion); (ix) May 7, Higher ceiling for unemployment insurance benefits (SEK1.1 billion); (x) May 19, Allocated SEK720 million to extend maintenance work on railways, and increased road maintenance by SEK300 million. In light of the coronavirus, the reduced traffic allowed the government to pursue infrastructure spending. In addition to improvements in rail and road networks, the investment also contributes positively to employment; (xi) May 27, The Swedish Agency for Economic and Regional Growth mandate is being strengthened (SEK11 million) to facilitate the matching of unemployed people to the green industries.

Switzerland 05B 05B - Income support CHF/CHE/CHW 52,613,000,000 54,950,899,085 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 21 May 2020, 06 June 2020); State Secretariat for Economic Affairs. https://www.seco.admin.ch/seco/de/home/seco/nsb-news.msg-id-78573.html (accessed 19 April 2020); Federal Council. https://www.efd.admin.ch/efd/de/home/dokumentation/nsb-news_list.msg-id-78813.html (accessed 19 April 2020); Federal Council. https://www.efd.admin.ch/efd/de/home/dokumentation/nsb-news_list.msg-id-79056.html (accessed 14 May 2020). WBF. https://www.wbf.admin.ch/wbf/de/home/dokumentation/nsb-news_list.msg-id-79188.html (accessed 21 May 2020). MENAFN. https://menafn.com/1100273248/Switzerland-Parliament-approves-extra-CHF149-billion-for-Covid-relief (accessed 12 June 2020).

(i) March 13, up to CHF8 billion for partial unemployment compensation; (ii) March 13, CHF1 billion for financial aid to particularly affected firms; (iii) March 13, CHF0.42 billion compensation for cancelled events; (iv) March 20, CHF12 billion for (a) temporary, interest-free deferral of social-security contribution payments; (b) extended payment periods for taxes and payables to federal suppliers; (c) extension of short-time work allowance; and (d) compensation for loss of earnings; (v) March 25, The Federal Council announced a set of additional measures to support the economy, which are estimated to cost around CHF600 million per month in unemployment insurance; vi) April 16, Extension of the right to corona-replacement earnings to the self-employed (CHF1.3 billion over a two-month period). Parents with special-needs children may receive benefits until the child reaches 20 years of age (CHF33 million over a six-month period); (vii) April 22, the FC extended the loss compensation for the self-employed to May 16 even if they had reopened their business on an earlier date; (viii) May 8, Support worth CHF65 million for childcare institutions that have lost earnings due to the coronavirus pandemic; (ix) May 20, CHF75 million financial support to the private institutions of family-supplementary childcare for childcare contributions from parents; (x) May 20, CHF20 million support for the wine industry; (xi) May 20, CHF14.2 billion additional unemployment insurance funding; (xii) June 4, CHF14.9 billion agreed by parliament, most will go towards unemployment insurance which finances short-time work compensation; (xiii) No amount/estimate: As of mid-June, assistance to self-employed has been lower than budgeted. [update]

Turkey 05B 05B - Income support TRY 75,000,000,000 12,395,118,774 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 16 April 2020); Anadolu Agency. https://bit.ly/3evinru/1866501 (accessed 5 June 2020); Daily Sabah. https://bit.ly/3hNtBty (accessed 8 June 2020).

(i) TRY75 billion in fiscal measures. Key support measures include (a) raising minimum pension and cash assistance to families in need, (b) reduced/postponed taxes for affected industries (particularly tourism), (c) direct support to Turkish Airlines and other affected entities, (d) extension of personal and corporate income tax filing deadlines; and (e) increased work flexibility; (ii) No amount/estimate: June 5, The government announced that it is working on a comprehensive "employment shield" package through the Family, Labor and Social Services Ministry; (iii) June 7, The total short-term employment allowance the country provided has reached TRY5.1 billion, beneftting 3 million workers.