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Full-Text Articles in Tax Law

Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski Jan 2010

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 Jan 2003

Israelische Rechtsgeschichte: Vergangenheit Und Gegenwart, Assaf Likhovski, Ron Harris, Alexandre Kedar, Pnina Lahav

Assaf Likhovski

No abstract provided.