Tax law and social norms in mandatory Palestine and Israel / Assaf Likhovski, Tel Aviv University.
2017
KMK2790 .L55 2017 (Mapit)
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Author
Title
Tax law and social norms in mandatory Palestine and Israel / Assaf Likhovski, Tel Aviv University.
Imprint
Cambridge, United Kingdom : Cambridge University Press, 2017.
Copyright
©2017.
Description
xviii, 335 pages : illustrations ; 24 cm.
Series
Studies in legal history.
Formatted Contents Note
Introduction : The intimate fiscal state
Before the income tax : Jewish, Ottoman, and early mandatory taxation
The introduction of income taxation in mandatory Palestine
Taxation without law : The Jewish voluntary tax system
Law and social norms in early Israeli taxation
The rise of tax experts : accountants, lawyers, and economists
The transformation of tax law : doctrinal and legislative changes.
Before the income tax : Jewish, Ottoman, and early mandatory taxation
The introduction of income taxation in mandatory Palestine
Taxation without law : The Jewish voluntary tax system
Law and social norms in early Israeli taxation
The rise of tax experts : accountants, lawyers, and economists
The transformation of tax law : doctrinal and legislative changes.
Summary
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.
Note
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.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
STA
Call Number
KMK2790 .L55 2017
Language
English
ISBN
9781107176294 hardback
1107176298 hardback
1107176298 hardback
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