IDEAS home Printed from https://ideas.repec.org/a/ucp/munifj/doi10.1086-mfj44020077.html
   My bibliography  Save this article

COVID-19 Pandemic Financial Impacts on Virginia’s Local Governments: A First Look at Total Local Revenue and Vulnerable Local Taxes

Author

Listed:
  • Stephanie Dean Davis
  • Raymond Zuniga

Abstract

This article examines the actual financial impacts of the COVID-19 pandemic on three own-source local revenues: sales taxes, meals taxes, and hotel taxes. Using audited financial data for five fiscal years (FY 2017 to FY 2021) for Virginia’s cities, counties, and towns, the findings show that sales tax revenues and total local revenues did not decline for any category of local government during the pandemic. However, there was a decline in revenues from meals taxes and hotel taxes, although the declines vary by category of local government. Furthermore, revenues from meals taxes rebounded to pre-pandemic levels, but hotel taxes did not. Finally, Virginia towns were shown to lag in recovery as compared to Virginia’s cities and counties.

Suggested Citation

  • Stephanie Dean Davis & Raymond Zuniga, 2023. "COVID-19 Pandemic Financial Impacts on Virginia’s Local Governments: A First Look at Total Local Revenue and Vulnerable Local Taxes," Municipal Finance Journal, University of Chicago Press, vol. 44(2), pages 77-102.
    • Handle: RePEc:ucp:munifj:doi:10.1086/mfj44020077
    DOI: 10.1086/MFJ44020077
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1086/MFJ44020077
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: http://dx.doi.org/10.1086/MFJ44020077
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: https://libkey.io/10.1086/MFJ44020077?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ucp:munifj:doi:10.1086/mfj44020077. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journals Division (email available below). General contact details of provider: https://www.journals.uchicago.edu/MFJ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.