Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
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 str...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2020-05-01
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| Series: | International Review of Management and Marketing |
| Online Access: | https://www.econjournals.com/index.php/irmm/article/view/9414 |