Assaf Likhovski

Tax Law and Social Norms in Mandatory Palestine and Israel (eBook, PDF)

• Format: PDF

Produktbeschreibung

This book describes how a social-norms model of taxation rose and fell in British-ruled Palestine and the State of Israel in the mid-twentieth century. Such a model, in which non-legal means were used to foster compliance, appeared in the tax system created by the Jewish community in 1940s Palestine and was later adopted by the new Israeli state in the 1950s. It gradually disappeared in subsequent decades as law and its agents, lawyers and accountants, came to play a larger role in the process of taxation. By describing the historical interplay between formal and informal tools for creating compliance, Tax Law and Social Norms in Mandatory Palestine and Israel sheds new light on our understanding of the relationship between law and other methods of social control, and reveals the complex links between taxation and citizenship.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 14. Juli 2017
• Englisch
• ISBN-13: 9781316821152
• Artikelnr.: 53314651

Autorenporträt

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.