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170713s2017 enk ob 001 0 eng d |
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|a AU@
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|a (OCoLC)993627721
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|a a-is---
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|b .L55 2017
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|a LAW
|x 068000
|2 bisacsh
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0 |
4 |
|a 343.569404
|2 23
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|a HIS026000
|2 bisacsh
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|a UAMI
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100 |
1 |
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|a Likhovski, Assaf,
|e author.
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245 |
1 |
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|a Tax law and social norms in mandatory Palestine and Israel /
|c Assaf Likhovski, Tel Aviv University.
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264 |
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1 |
|a Cambridge, United Kingdom ;
|a New York, NY, USA :
|b Cambridge University Press,
|c 2017.
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300 |
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|a 1 online resource
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336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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490 |
1 |
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|a Studies in legal history
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504 |
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|a Includes bibliographical references and index.
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505 |
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|a 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 -- Epilogue.
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|a 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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588 |
0 |
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|a Print version record.
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590 |
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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650 |
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0 |
|a Taxation
|x Law and legislation
|z Israel
|x History
|y 20th century.
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650 |
|
0 |
|a Taxation
|x Law and legislation
|z Palestine
|x History
|y 20th century.
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650 |
|
0 |
|a Taxation
|z Israel
|x History
|y 20th century.
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650 |
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0 |
|a Taxation
|z Palestine
|x History
|y 20th century.
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650 |
|
6 |
|a Impôt
|z Israël
|x Histoire
|y 20e siècle.
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650 |
|
6 |
|a Impôt
|z Palestine
|x Histoire
|y 20e siècle.
|
650 |
|
7 |
|a HISTORY
|z Middle East
|x General.
|2 bisacsh
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650 |
|
7 |
|a Taxation
|2 fast
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650 |
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7 |
|a Taxation
|x Law and legislation
|2 fast
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651 |
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7 |
|a Israel
|2 fast
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651 |
|
7 |
|a Middle East
|z Palestine
|2 fast
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648 |
|
7 |
|a 1900-1999
|2 fast
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655 |
|
7 |
|a History
|2 fast
|
776 |
0 |
8 |
|i Electronic reproduction of (manifestation):
|a Likhovski, Assaf.
|t Tax law and social norms in mandatory Palestine and Israel
|z 9781107176294
|w (DLC) 2017003107
|w (OCoLC)970042798
|
830 |
|
0 |
|a Studies in legal history.
|
856 |
4 |
0 |
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