"In tax administration," writes the author, "all countries can learn from each other." This revealing case study of the development of Israel's tax system--a system which has dealt with the full panoply of problems that tax administrators must face and which is further characterized by heavy taxation--offers a wealth of noteworthy examples for other countries.

Harold C. Wilkenfeld presents a detailed account of the historical and economic realities that forged Israel's elaborate tax structure from the Ottoman period to the present day. He scrutinizes such areas as the crises that...