ABSTRACT
This chapter explores the links between state and personal debt and the economic effects of the Covid-19 pandemic. It has a particular focus on where the taxation system was used to address both the immediate and the longer-term direct effects of the pandemic on individual and national debt levels. Its focus is on the UK position and responses but seeks to draw on wider international responses also for lessons that could be applicable for being better prepared to address a similar challenge if it arises again in the future.
