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

Phuong Nguyen-Hoang and Pengju Zhang

Municipal Finance Journal, 2023, vol. 44, issue 1, 1 - 2

Abstract: 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.

Date: 2023
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