Introduction to the Special Issue on the Impact of the COVID-19 Pandemic on Municipal Taxes, Part Two
Author: Phuong Nguyen-Hoang.; Pengju Zhang.
Source: Volume 44, Number 02, Summer 2023 , pp.1-2(2)
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Abstract:
This is the second of a two-part special study examining the impact of the COVID-19 pandemic on municipal taxes in the United States. 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: Municipal budget estimates, COVID-19 pandemic, local taxes, federal financial assistance, socioeconomic status (SES), public safety employees
Affiliations:
1: University of Iowa; 2: Rutgers University–Newark.