24 August 2017

BOOK: Assaf LIKHOVSKI, Tax Law and Social Norms in Mandatory Palestine and Israel (New York: Cambridge University Press), 352 p. ISBN 9781107176294, £ 90

Assaf Likhovski (Tel Aviv University) published Tax Law and Social Norms in Mandatory Palestine and Israel in the “Studies in Legal History” series (Cambridge University Press).

(Image source: CUP)

About the Book:
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.

About the author:
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.

                                      
Table of contents:
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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