Every nation evolves its own complex system to collect taxes to finance government operations. No two systems are exactly alike. Each is embedded in a unique blend of historical, cultural, economic, and political factors at the national, sub-national, and local levels. All adjust themselves continuously to changes that occur in their internal and external environments.
The COVID-19 pandemic has been a major disruptive external shock to the status quo of every tax system throughout the world. Most systems responded to the crisis with short-term measures designed to reduce uncertainty and to maintain as much flow of tax revenues as possible. Yet the COVID-19 pandemic is changing many of the long-established patterns of cultural, economic, and political behaviors on which tax systems are based. Some behavioral changes may be transitory. Yet many will persist, at least in some fashion. Persistent changes could invalidate important assumptions about behavior that have been used to create and manage each specific tax system. Working from home is one behavior that has important consequences for some tax systems. This paper examines one example.
Gleeson, Bob and Andre, Joseph, "The Potential Impacts of Working from Home on Post COVID-19 Municipal Wage Tax Revenues in Ohio" (2022). All Maxine Goodman Levin School of Urban Affairs Publications. 0 1 2 3 1773.
Gleeson, R.E. and Andre, J., The Potential Impacts of Working from Home on Post COVID-19 Municipal Wage Tax Revenues in Ohio. June 2022.