Abstract

http://ssrn.com/abstract=2379557
 


 



Tax, State and Utopia


Tsilly Dagan


Bar-Ilan University - Faculty of Law

Avital (Tali) Margalit


Sapir Academic College - School of Law

November 1, 2013


Abstract:     
This article examines the appropriate tax treatment of communities through the unique example of the Israeli kibbutz, a community that is traditionally governed by the maxim "from each according to his ability, to each according to his needs." The case of the kibbutz highlights the tension between communities and the market in governing human interactions as well as the tension that exists between communities and the state in applying private schemes of redistribution.

The challenge communities pose for tax law is whether, and to what extent, the taxation regime should accommodate a community’s values and practices when they diverge from both market norms and society’s general scheme of redistribution. The article tackles this complex challenge from two theoretical perspectives it develops: the commodificatory effects of taxing non-market interactions and the division of labor between state and communities in bearing social safety net responsibilities.

Number of Pages in PDF File: 36

Keywords: Kibbutz, Tax, Tax Policy, Commodification, Community, non-market

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Date posted: January 16, 2014 ; Last revised: January 21, 2014

Suggested Citation

Dagan, Tsilly and Margalit, Avital (Tali), Tax, State and Utopia (November 1, 2013). Available at SSRN: http://ssrn.com/abstract=2379557 or http://dx.doi.org/10.2139/ssrn.2379557

Contact Information

Tsilly Dagan (Contact Author)
Bar-Ilan University - Faculty of Law ( email )
Ramat Gan
Ramat Gan, 52900
Israel
972-3-5317093 (Phone)
Avital (Tali) Margalit
Sapir Academic College - School of Law ( email )
Israel
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