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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Likhovski, Assaf (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, United Kingdom ; New York, NY, USA : Cambridge University Press, 2017.
Colección:Studies in legal history.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Tax law and social norms in mandatory Palestine and Israel /  |c Assaf Likhovski, Tel Aviv University. 
264 1 |a Cambridge, United Kingdom ;  |a New York, NY, USA :  |b Cambridge University Press,  |c 2017. 
300 |a 1 online resource 
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490 1 |a Studies in legal history 
504 |a Includes bibliographical references and index. 
505 0 |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. 
520 8 |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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650 0 |a Taxation  |x Law and legislation  |z Palestine  |x History  |y 20th century. 
650 0 |a Taxation  |z Israel  |x History  |y 20th century. 
650 0 |a Taxation  |z Palestine  |x History  |y 20th century. 
650 6 |a Impôt  |z Israël  |x Histoire  |y 20e siècle. 
650 6 |a Impôt  |z Palestine  |x Histoire  |y 20e siècle. 
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650 7 |a Taxation  |2 fast 
650 7 |a Taxation  |x Law and legislation  |2 fast 
651 7 |a Israel  |2 fast 
651 7 |a Middle East  |z Palestine  |2 fast 
648 7 |a 1900-1999  |2 fast 
655 7 |a History  |2 fast 
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