Likhovski | Tax Law and Social Norms in Mandatory Palestine and Israel | Buch | sack.de

Likhovski Tax Law and Social Norms in Mandatory Palestine and Israel



Erscheinungsjahr 2017, 352 Seiten, Gebunden, Format (B × H): 166 mm x 239 mm, Gewicht: 626 g Reihe: Studies in Legal History
ISBN: 978-1-107-17629-4
Verlag: CAMBRIDGE


Likhovski Tax Law and Social Norms in Mandatory Palestine and Israel

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.

Autoren/Hrsg.


Weitere Infos & Material


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.


Likhovski, Assaf
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.


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