Tax Law and Social Norms in Mandatory Palestine and Israel

Cover -- Half-title -- Series information -- Title page -- Copyright information -- Dedication -- Table of contents -- List of figures -- List of tables -- Acknowledgments -- Note on Transliteration -- List of abbreviations -- Introduction: The Intimate Fiscal State -- Part I The Rise of Income Taxation -- 1 Before the Income Tax: Jewish, Ottoman, and Early Mandatory Taxation -- Jewish Taxation in the Diaspora -- Ottoman Taxation -- Early Mandatory Taxation -- Conclusion -- 2 The Introduction of Income Taxation in Mandatory Palestine -- 1923-1939: Rejecting Income Taxation -- 1939-1941: Enactment -- 1941-1948: Applying the Income Tax -- Informalism in the Application of the Income Tax Ordinance -- Conclusion -- Part II The Ascendancy of Social Norms -- 3 Taxation without Law: The Jewish Voluntary Tax System -- A History of the Voluntary Tax System -- The Role of Law in the Voluntary Tax System -- The Use of Non-legal Means to Induce Compliance -- Taxation and Civic Identity-formation -- Conclusion -- 4 Law and Social Norms in Early Israeli Taxation -- Tax Compliance in 1950s Israel -- "Training in Citizenship": Creating Tax Compliance -- Improvement in Data Collection -- Minimizing Friction -- Individualization -- Creating Social Norms: Education, Trust, and Community Pressure -- Taxing the Arab Population of Israel -- Conclusion -- Part III The Transformation of Israeli Taxation and Its Law -- 5 The Rise of Tax Experts: Accountants, Lawyers, and Economists -- The Waning of Collectivism -- The Growing Supply of Tax Professionals -- Accountants -- Lawyers -- Economists -- Changing Professional Visions -- Accountants: From Servants of the State to Servants of Their Clients -- Lawyers: From Guardians of the Rule of Law to Defenders of the Civil Rights of Clients -- The Rise of "Cold, Calculating" Economists -- Conclusion