There are few verses of scripture more familiar to Christians than these. We understand that this “tax” was more of a census, and I have read that by Roman law Joseph and Mary might have remained in Nazareth and registered there, but Jewish tradition declared that they should return to his — or their — ancestral home, Bethlehem, the City of David. Thus the prophecy of Micah 5:2 was fulfilled.
As to where Jesus was born, I have often heard that it was probably a cave where animals were kept, not a barn. But I recently read an article by Ian Paul, “Once more: Jesus was not born in a stable.” He argues something entirely different. It’s an interesting exploration, though I am not scholar enough to evaluate it. See what you think.
In any case, the fact that he was born, the angelic announcements, and the role of the shepherds matter more than the specific structure and do not depend on it for their validity or significance. Even if what our imaginations have built may be shaky in purely historical terms — good grief, we sing of “bleak midwinter,” “snow on snow on snow,” and “a cold winter’s night,” which scarcely fit the climate — the text itself is mostly clear on the essentials.
I have often reflected on the role of the shepherds in this story and heaven’s choice of shepherds for that role. Whether these were ordinary shepherds tending ordinary flocks or temple shepherds tending temple flocks matters little to our calculation of their humble station and circumstances.