Tax Law and Social Norms in Mandatory Palestine and Israel ( Studies in Legal History )

Publication series ： Studies in Legal History

Author： Assaf Likhovski  

Publisher： Cambridge University Press‎

Publication year： 2017

E-ISBN: 9781316821152

P-ISBN(Paperback): 9781107176294

Subject： K3 Asian History

Keyword： 亚洲史

Language： ENG

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Tax Law and Social Norms in Mandatory Palestine and Israel

Description

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.

Chapter

Cover

Half-title

Series information

Title page

Copyright information

Dedication

Table of contents

List of figures

List of tables

Acknowledgments

Note on Transliteration

List of abbreviations

Introduction: The Intimate Fiscal State

Part I The Rise of Income Taxation

1 Before the Income Tax: Jewish, Ottoman, and Early Mandatory Taxation

Jewish Taxation in the Diaspora

Ottoman Taxation

Early Mandatory Taxation

Conclusion

2 The Introduction of Income Taxation in Mandatory Palestine

1923–1939: Rejecting Income Taxation

1939–1941: Enactment

1941–1948: Applying the Income Tax

Informalism in the Application of the Income Tax Ordinance

Conclusion

Part II The Ascendancy of Social Norms

3 Taxation without Law: The Jewish Voluntary Tax System

A History of the Voluntary Tax System

The Role of Law in the Voluntary Tax System

The Use of Non-legal Means to Induce Compliance

Taxation and Civic Identity-formation

Conclusion

4 Law and Social Norms in Early Israeli Taxation

Tax Compliance in 1950s Israel

“Training in Citizenship”: Creating Tax Compliance

Improvement in Data Collection

Minimizing Friction

Individualization

Creating Social Norms: Education, Trust, and Community Pressure

Taxing the Arab Population of Israel

Conclusion

Part III The Transformation of Israeli Taxation and Its Law

5 The Rise of Tax Experts: Accountants, Lawyers, and Economists

The Waning of Collectivism

The Growing Supply of Tax Professionals

Accountants

Lawyers

Economists

Changing Professional Visions

Accountants: From Servants of the State to Servants of Their Clients

Lawyers: From Guardians of the Rule of Law to Defenders of the Civil Rights of Clients

The Rise of “Cold, Calculating” Economists

Conclusion

6 The Transformation of Tax Law: Doctrinal and Legislative Reforms

The Transformation of Tax Avoidance Doctrines

Tax Avoidance Doctrines up to the Late 1960s

Changes in the Late 1960s

Post-1967 Legislative Reform

What Caused the Doctrinal Change?

Legislative Transformations 1975–1985

The Ben-Shahar Committee Reforms

Value-added Taxation

The Impact of Inflation

Conclusion

Epilogue

Bibliography

Archives

Annual Government Publications, Newspapers, and Periodicals

Interviews

Additional Primary and Secondary Sources

Index

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