Guest Editors' Note
Phuong Nguyen-Hoang and Pengju Zhang

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

Revenue Composition and Budget Variances of Cities During the Pandemic:
Insights from Financial Reports of Ten Large U.S. Cities
Rahul Pathak and Daniel W. Williams

Federal Assistance and Local Actions:
Have California Municipalities Maintained Their Fiscal Health During the COVID-19 Pandemic
Rui Sun and Janey Qian Wang

Did Fiscal Outcomes and Government Employment Change Differently by Municipality Socioeconomic Status During the COVID-19 Pandemic?
Evidence from New Jersey
Michael S. Hayes and Prakash Kandel

COVID-19 Pandemic Financial Impacts on Virginia's Local Governments:
A First Look at Total Local Revenue and Vulnerable Local Taxes
Stephanie Dean Davis and Raymond Zuniga