Taxes and People in Israel

Harold C. Wilkenfeld

Published by Harvard University Press 1973

Taxes and People in Israel

Harold C. Wilkenfeld

Volume 3 in the series Harvard Law School International Tax Program

https://doi.org/10.4159/9780674593831

Overview
Contents

About this book

"In tax administration," writes the author, "all countries can learn from each other." This revealing case study of the development of Israel's tax system--a system which has dealt with the full panoply of problems that tax administrators must face and which is further characterized by heavy taxation--offers a wealth of noteworthy examples for other countries.

Harold C. Wilkenfeld presents a detailed account of the historical and economic realities that forged Israel's elaborate tax structure from the Ottoman period to the present day. He scrutinizes such areas as the crises that Israel's tax administration faced shortly after the State achieved its independence, the problems which had to be solved, the formulation of administrative policy, the interplay of a developing civil service and a developing citizenry. All of these areas are viewed in the context of an evolving economy and a continuing external conflict.

The author presents practical guidelines for countries interested in advancing the effectiveness of tax administration. For instance, many of the Israeli administration's tactics against tax evasion may be transplantable to other nations. Likewise, a number of the technical solutions to administrative problems of both direct and indirect taxes can certainly and readily be adapted to conditions in a number of developing countries.

Taxes and People in Israel comes as a welcome addition to a field which offers few critical, historical studies of the entire tax system of a country. It will be of considerable interest to tax administrators and ought to be read by every new head of a tax administration. It should also prove a valuable source to public administrators, lawyers, sociologists, economists, and anyone concerned with giving fiscal advice to the developing countries.

Author information

Wilkenfeld Harold C. :

Mr. Wilkenfeld is Chief of the Review Section, Tax Division, United States Department of Justice. He is a consultant on tax administration to the Division of Public Finance and Financial Institutions of the United Nations and to the Fiscal Affairs Department of the International Monetary Fund.

Topics

Frontmatter Publicly Available Download PDF	i
Contents Publicly Available Download PDF	vii
Foreword Oliver Oldman Publicly Available Download PDF	xiii
Preface Publicly Available Download PDF	xvii
1. Introduction: The Administrative Crisis Requires Authentication Unlicensed Licensed Download PDF	1
2. The Tax System of Israel Requires Authentication Unlicensed Licensed Download PDF	16
3. Development of the Administrative Structure Requires Authentication Unlicensed Licensed Download PDF	43
4. External Relations Requires Authentication Unlicensed Licensed Download PDF	82
5. Men and Machines Requires Authentication Unlicensed Licensed Download PDF	116
6. Improvement of Income Tax Assessment Techniques Requires Authentication Unlicensed Licensed Download PDF	135
7. Administrative and Judicial Resolution of Disputed Determinations Requires Authentication Unlicensed Licensed Download PDF	177
8. Overcoming Tax Evasion Requires Authentication Unlicensed Licensed Download PDF	209
9. Administration of Taxes on Property Requires Authentication Unlicensed Licensed Download PDF	252
10. Compulsory Payments Requires Authentication Unlicensed Licensed Download PDF	272
Bibliography Index
Bibliography Requires Authentication Unlicensed Licensed Download PDF	289
Index Requires Authentication Unlicensed Licensed Download PDF	299

(Deutsch)

Language: English
Publisher: Harvard University Press
Copyright year: 1973
Edition: Reprint 2014
Audience: Professional and scholarly;
Pages
- Front matter: 18
- Main content: 307
Keywords: Tax administration and procedure -- Israel -- History.; Taxation -- Israel -- History.; POLITICAL SCIENCE / General; LAW / General

eBook

Published: October 1, 2013
ISBN: 9780674593831

Hardcover

Published: February 5, 1973
ISBN: 9780674593824