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Introduction to the Special Issue on the Impact of the COVID-19 Pandemic on Municipal Taxes, Part One  

Author:  Phuong Nguyen-Hoang.; Pengju Zhang.

Source: Volume 44, Number 01, Spring 2023 , pp.1-2(2)

Municipal Finance Journal

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This is the first of a two-part special study on the impact of the COVID-19 pandemic on municipal taxes. Municipal taxes are important for the delivery of basic public services, capital financing, and municipal credit ratings. For this discussion, municipalities broadly refer to all local governments with taxing authority, including counties, cities, towns, and villages.

Keywords: Local option sales taxes, e-commerce, leisure vs. commercial markets, local lodging taxes, work from home (WFH), COVID-19 pandemic

Affiliations:  1: University of Iowa; 2: Rutgers University–Newark.

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