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Introduction to the special issue on the impact of the COVID-19 pandemic on municipal taxes, part two
Journal article   Peer reviewed

Introduction to the special issue on the impact of the COVID-19 pandemic on municipal taxes, part two

Phuong Nguyen-Hoang
Municipal Finance Journal, Vol.44(2), pp.1-2
2023

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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.

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