Couples Taxation in Israel: A Call for Separate Taxation

Azam, Rifat

doi:10.2139/ssrn.1422843

Abstract

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Couples Taxation in Israel: A Call for Separate Taxation

Rifat Azam

Radzyner School of Law, Interdisciplinary Center Herzliya; Harvard University - Edmond J. Safra Center for Ethics

June 20, 2009

Abstract:
The Article examines the joint taxation of couples in Israeli tax law and its consequences on women's rights and participation in the market field. The article discusses the relations between social norms and legal rules. It calls for adopting separate taxation of couples.

Number of Pages in PDF File: 38

Keywords: Taxation, Couples Taxation, Tax Law and Women, Gender Biases, Taxing Women, Israeli Law

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Date posted: June 20, 2009 ; Last revised: April 14, 2013

Suggested Citation

Azam, Rifat, Couples Taxation in Israel: A Call for Separate Taxation (June 20, 2009). Available at SSRN: http://ssrn.com/abstract=1422843 or http://dx.doi.org/10.2139/ssrn.1422843

Contact Information

Rifat Azam (Contact Author) Radzyner School of Law, Interdisciplinary Center Herzliya ( email ) P.O. Box 167 Herzliya, 46150 Israel 972-9-9527948 (Phone)
Harvard University - Edmond J. Safra Center for Ethics ( email ) 124 Mount Auburn Street Suite 520N Cambridge, MA 02138 United States

Abstract

Couples Taxation in Israel: A Call for Separate Taxation

Rifat Azam

Date posted: June 20, 2009 ; Last revised: April 14, 2013

Suggested Citation

Contact Information

Rifat Azam (Contact Author)