Municipal Finance Journal

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

Guess Editor's Note Phuong Nguyen-Hoang and Pengju Zhang	v
Introduction to the Special Issue on the Impact of the COVID-19 Pandemic on Municipal Taxes: Part One Phuong Nguyen-Hoang and Pengju Zhang	1-2
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	3-43
Local Lodging Taxes During and After the Pandemic Tom Hazinski and Justin Marlowe	45-64
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	65-92