Tax Law and Social Norms in Mandatory Palestine and Israel

ISBN-13: 9781107176294 / Angielski / Twarda / 2017 / 352 str.

Assaf Likhovski

Opis

This book analyzes the role of law and social norms in fostering tax compliance in British-ruled Palestine and modern Israel.

Recenzje

'Assaf Likhovksi has written an absolutely fascinating book. His exploration of the rise and fall of what he aptly calls the 'intimate fiscal state' uses taxation to provide a prism on the history of late Ottoman and British-ruled Palestine, as well as Israel. Everyone interested in the relationship between law and society, the history of taxation, the subject of tax avoidance, and the history of Israel will want to read this brilliant work.' Laura Kalman, University of California, Santa Barbara

Spis treści

Introduction: the intimate fiscal state; Part I. The Rise of Income Taxation: 1. Before the income tax: Jewish Ottoman, and early mandatory taxation; 2. The introduction of income taxation in mandatory Palestine; Part II. The Ascendancy of Social Norms: 3. Taxation without law: the Jewish voluntary tax system; 4. Law and social norms in early Israeli taxation; Part III. The Transformation of Israeli Taxation and its Law: 5. The rise of tax experts: accountants, lawyers, and economists; 6. The transformation of tax law: doctrinal and legislative changes.