A structural change in the power to tax : the COVID-19 pandemic's impact on sales tax collections across Georgia counties
Year of publication: |
2023
|
---|---|
Authors: | Lozano-Rojas, Felipe A. ; Lofton, Michelle L. |
Published in: |
Municipal finance journal : the state and local financing and municipal securities advisor. - Kingston, NJ : Civil Research Institute, ISSN 0199-6134, ZDB-ID 1359156-3. - Vol. 44.2023, 1, p. 3-43
|
Subject: | Georgia (Bundesstaat, USA) | Georgia (USA, state) | Coronavirus | Wirkungsanalyse | Impact assessment | Umsatzsteuer | Sales tax | Besteuerungsverfahren | Taxation procedure | 2016-2021 |
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