Municipal Finance Journal

Volume 44, Number 1 (Spring
Spring 2023
Editor: W. Bartley Hildreth

Guess Editor's Note
Phuong Nguyen-Hoang and Pengju Zhang


Introduction to the Special Issue on the Impact of the COVID-19 Pandemic on Municipal Taxes:
Part One
Phuong Nguyen-Hoang and Pengju Zhang


A Structural Change in the Power to Tax:
The COVID-19 Pandemic's Impact on Sales Tax Collections Across Georgia Counties
Felipe A. Lozano-Rojas and Michelle L. Lofton


Local Lodging Taxes During and After the Pandemic
Tom Hazinski and Justin Marlowe


Effects of Post-COVID Work From Home on the Spatial Distribution of Local Government Revenues in Illinois
Richard Funderburg, Kenneth A. Kriz, David Merriman, and Yonghong Wu