The purpose of this study is to analyze and to predict the individuals’ income loss associated with education, job sector, income brackets during the COVID-19 pandemic in the Tunisian context. A direct survey was conducted in 1842 Tunisian active worker and self-employment aged over 20 years (mean=35.61% female) between December 20, 2020, and February 8, 2021 in Grand Tunis region. Multinomial logistic regression had been used to assess the COVID-19 impact on an individual’s income change in the Tunisian context. The education attainment, job sector and income level had been mobilized to explain the income loss. We find that the education attainment, job sector and income predictor variables are statistically significant. In particular (1) the log-odds will decrease of being in ‘Partial Income Loss’ versus ‘No Income Loss’ class if the responder has a university degree. (2) The log-odds of being in ‘Partial Income Loss’ class relative to ‘No Income Loss’ class will increase if the individual is not in the Job state sector (3) The log-odds will decrease of being in ‘No Income’ versus ‘No Income Loss’ class if the responder has a secondary, or a university degree. Our predictions point out that four fifth of the responders losing their income temporarily or permanently during the year 2020. Tunisian government has to assist the vulnerable social classes and reduce the inequality between social classes.
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital structure (leverage), inventory intensity, capital intensity. The ETR provides information about the tax burdens and can be used as a political instrument to boost the economic reliance. The post tax reform period reflects the impact of lower corporate tax rate on the firm characteristics. The sample consists of 112 firm-year observations from 16 listed companies in Tunis Stock Exchange (known Bourse de Tunis-BVMT) covering 7 years from 2010 to 2016. Our result indicates that the tax reform had a significant impact only on the inventory variable but no significant results on the others firm characteristics for the post-tax reform period. These findings urge the Tunisian's tax authority to reformulate the corporate tax system.
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital structure (leverage), inventory intensity, capital intensity. The ETR provides information about the tax burdens and can be used as a political instrument to boost the economic reliance. The post tax reform period reflects the impact of lower corporate tax rate on the firm characteristics. The sample consists of 112 firm-year observations from 16 listed companies in Tunis Stock Exchange (known Bourse de Tunis-BVMT) covering 7 years from 2010 to 2016. Our result indicates that the tax reform had a significant impact only on the inventory variable but no significant results on the others firm characteristics for the post-tax reform period. These findings urge the Tunisian's tax authority to reformulate the corporate tax system.
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