Are Personal Exemptions Succeeded to Protect Low-Income Families in Egypt From the Negative Effects of COVID-19

Abstract

This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt. Coronavirus spread is measured by "Coronavirus cases" and "Coronavirus deaths" on a daily basis. Besides, it is measured by both "new Coronavirus cases" and "new deaths from Coronavirus", in relation to the population of Egypt. The Egyptian government is taking some measures to reduce the negative effects of COVID-19, including increasing personal exemptions by amending some provisions of the Egyptian Income Tax Law promulgated by Law No. 91 of 2005 to protect low-income families. Of the negative effects of COVID-19, it is one of the most important tax policies to achieve social justice in distributing the tax burden, according to income levels, in a manner that achieves justice and equality. We find that Personal exemptions did not succeed in achieving tax justice by easing the tax burden on the low-income people in society.