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Full-Text Articles in Legal History
Chasing Ghosts: On The Possibility Of Writing Cultural Histories Of Tax Law, Assaf Likhovski
Chasing Ghosts: On The Possibility Of Writing Cultural Histories Of Tax Law, Assaf Likhovski
Assaf Likhovski
This Article discusses the use of arguments about “culture” in two debates about the imposition, application and abolition of income tax law: A debate about the transplantation of British income taxation to British-ruled Palestine in the early twentieth century, and a debate about tax privacy in late eighteenth-century and early nineteenth-century Britain. In both cases, “culture,” or some specific aspect of it (notions of privacy) appeared in arguments made by opponents of the tax. However, it is difficult to decide whether the use of cultural arguments in these debates simply reflected some “reality” that existed prior to these debates, whether …
Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski
Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski
Assaf Likhovski
Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal (the private sphere, the family, the gift etc.). So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing one specific example — the history of income tax legislation in …
Israelische Rechtsgeschichte: Vergangenheit Und Gegenwart, Assaf Likhovski, Ron Harris, Alexandre Kedar, Pnina Lahav
Israelische Rechtsgeschichte: Vergangenheit Und Gegenwart, Assaf Likhovski, Ron Harris, Alexandre Kedar, Pnina Lahav
Assaf Likhovski
No abstract provided.