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Local sales tax collections in TN cities during the COVID pandemic

This study describes the extent, magnitude, and duration of the decline in local option sales tax (LOST) revenue in the wake of the Covid-19 pandemic and identifies the factors that help to explain differences among cities. The paper examines why some cities exhibited greater fiscal resiliency and rebounded more quickly from the recession that began in March 2020. The study concludes with a brief discussion of the implications of the findings for local government policy and practice.

Shults, Chris
Harris, Brad; Folz, David
General
Taxes--Sales
Taxes--Sales--Tennessee
Economic conditions--Tennessee
Public
05/14/2024
04/1/2023
05/13/2024