This book analyzes the changing role of law and social norms in creating tax compliance in mandatory Palestine and Israel. It is of interest to legal, economic, social, cultural and political historians, historians of Israel and the Middle East, and tax scholars.
This book analyzes the changing role of law and social norms in creating tax compliance in mandatory Palestine and Israel. It is of interest to legal, economic, social, cultural and political historians, historians of Israel and the Middle East, and tax scholars.
Assaf Likhovski is a professor of law and legal history at Tel-Aviv University Faculty of Law. He is the author of Law and Identity in Mandate Palestine (2006), which was awarded the Yonathan Shapiro Best Book Award in Israel Studies.
Inhaltsangabe
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.
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.
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