Impact of Financial Transaction Taxation on Exchange Trading Volume in Tunis stock exchange

safa BEN Hamida () and Faouzi Jilani ()

Journal of Academic Finance, 2023, vol. 14, issue 1, 29-45

Abstract:

Purpose : This article aims to analyze the impact of the taxation of financial transactions on the trading volume within the Tunis Stock Exchange. \n

Methodology : The regressions of the models used are made on balanced panel data based on the balance sheets of 25 Tunisian companies listed on the stock exchange for the period from 2008 to 2014. \n

Result : the results show that an increase in the tax of 1% leads to a decrease in the volume of exchange of 0.0239. The model is globally significant with a strong explanatory power. \n

Originality : the originality of this study lies in its uniqueness in the Tunisian context.

JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:14:y:2023:i:1:n:642

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