David Gliksberg

Hebrew University of Jerusalem - Faculty of Law

Mount Scopus

Mount Scopus, IL 91905

Israel

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 15,484

SSRN RANKINGS

Top 15,484

in Total Papers Downloads

3,944

SSRN CITATIONS

3

CROSSREF CITATIONS

6

Scholarly Papers (23)

1.

The Coming(?) Inflation and the Income Tax: Lessons from the Past, Lessons for the Future

Florida Tax Review, Vol. 10, No. 4, 411, 2010
Number of pages: 40 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 653 (49,661)

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tax, inflation, tax System

2.

The Judicial Taxation Revolution: From a Subject and Immigrant Society to a Mature Society

British Tax Review 553 [2012]
Number of pages: 27 Posted: 18 Oct 2012 Last Revised: 15 Apr 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 542 (63,023)

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Income tax, Tax law interpretation, Judicial revolution, Tax culture, Judicial activism, Inflation, Purposiveness, Literalism

3.

The Taxation of Non-Profit Organizations

The Taxation of Non-Profit Organizations (KLUWER), 19
Number of pages: 41 Posted: 22 Apr 2012 Last Revised: 15 Apr 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 365 (100,928)

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Tax, Non-profit Organizations, Income Tax, Corporate Tax, Value Added Tax, Custom Duty, Tax policy

4.
Downloads 328 (113,709)
Citation 3

Does the Law Matter? Win Rates and Law Reforms

Journal of Empirical Legal Studies, Volume 11, Issue 2, 378–407, June 2014
Number of pages: 30 Posted: 08 Oct 2013 Last Revised: 15 Apr 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 327 (113,415)
Citation 1

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Empirical Research, Tax Law, Jurisprudence, Judicial Decision Making, Win Rates, Law Reforms

Does the Law Matter? Win Rates and Law Reforms

Journal of Empirical Legal Studies, Vol. 11, Issue 2, pp. 378-407, 2014
Number of pages: 30 Posted: 12 Apr 2014
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 1 (813,624)
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5.

The Effect of the Statist - Political Approach to International Jurisdiction of the Income Tax Regime

Michigan Journal of International Law, Vol. 15, 459, 1994
Number of pages: 32 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 295 (127,298)

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Tax, Tax regime, International Jurisdiction, Israel

6.

Israel's Value Added Tax Law

1992/7 International Vat Monitor 2
Number of pages: 13 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 290 (129,652)
Citation 2

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Tax, Value Added Tax, Israel

7.

Inflation and Marriage in Israel

Journal of Family History, 2012, Forthcoming
Number of pages: 16 Posted: 11 Sep 2012 Last Revised: 15 Apr 2015
Jona Schellekens and David Gliksberg
Hebrew University of Jerusalem and Hebrew University of Jerusalem - Faculty of Law
Downloads 156 (231,490)

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Inflation, Israel, Marriage

8.

מיסוי התאגיד ובעלי מניותיו והטיה שיפוטית
(The Taxation of Corporations and Shareholders and the Judicial Attitude)

Hebrew University Law Review 44 731, 2015
Number of pages: 38 Posted: 07 Jul 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 152 (236,535)

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Taxation of Corporations and Shareholders; Judicial Attitude; Empirical Legal Research; Legal Doctrine

9.

A Single Year Depreciation Deduction on the Basis of Present Value

11 Australian Tax Forum 369, 1994
Number of pages: 28 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 130 (267,668)

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Tax, Depreciation Deduction, Income Tax

10.

The Taxation of Corporations and Shareholders in Israel: The Necessity for a Comprehensive Tax Reform

5 Florida International Law Journal 327, 1990
Number of pages: 22 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 113 (296,239)

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Tax, Corporate Tax, Shareholders, Income Tax, Israel

11.

Competing (?) Spectrums: Haves and Have-Nots vs. Government and Government-Nots

Hebrew University of Jerusalem Legal Research Paper No. 15-10
Number of pages: 46 Posted: 30 Oct 2014 Last Revised: 02 Jul 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 105 (311,756)
Citation 1

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Empirical Study, Judicial Decision-Making, Governmentalism, Tax Law, Win Rates

12.

Restricting the Legislative Power to Tax

17th Congress of the International Academy of Comparative Law 85, 2010
Number of pages: 27 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 105 (311,756)

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Tax, Israel, Constitutional Law

13.

The European Legal Tradition and Israeli Tax Law

European Legal Tradition and Israel 541, 1994
Number of pages: 20 Posted: 22 Apr 2012
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 104 (313,778)

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Tax, Legal Tradition, Israel, European Tax

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15.

The Decline in Marriage in Israel, 1960-2007: Period or Cohort Effect?

European Journal of Population, Forthcoming
Number of pages: 49 Posted: 11 Jul 2016 Last Revised: 23 Nov 2016
Jona Schellekens and David Gliksberg
Hebrew University of Jerusalem and Hebrew University of Jerusalem - Faculty of Law
Downloads 96 (330,600)

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marriage, rates, developed countries, cohort effect, period, Israel

16.

יחסי הגומלין בין מיסוי רווחי ההון לבין ניכוי הפחת במשטר מיסוי נומינלי סוגיית 'הלכידה מחדש' ('recapture')
(The Link between Capital Gains and Depreciation - The Recapture Issue)

מחקרי משפט ט' (תשנ'ב), 61
9 Bar Ilan Law Studies 61 (1991)
Number of pages: 30 Posted: 08 Jul 2016 Last Revised: 10 Jul 2016
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 79 (372,604)

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פחת, רווח הון, לכידה מחדש, נכס, ניכוי, הכנסה, מטרות, מיסוי, ישראל

17.

מיצוע שבח-המקרקעין ופריסת רווח-ההון
The Averaging and the Proration of Land Appreciation Tax and Capital Gains Tax

21 The Hebrew University Law Review 531, 1992
Number of pages: 22 Posted: 27 Dec 2017
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 72 (392,547)

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18.

Income Tax Aspects of Copyrights and Patents Sales
(היבטי מיסוי במכירת פטנטים וזכויות יוצרים)

7 Bar Ilan Law Studies 151 (1998)
מחקרי משפט ז (תשמ"ט), 151
Number of pages: 16 Posted: 08 Jul 2016 Last Revised: 10 Jul 2016
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 67 (408,035)

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מס הכנסה, חקיקה פיסקלית, פטנטים, זכויות יוצרים, מכירה, סעיף 2(9) לפקודת מס הכנסה

19.

דיני קיזוז ההפסדים השוטפים וכוונת המחוקק The Set off of Losses and the Legislature's Intention

21 Hebrew University Law Review 531 (1992)
Number of pages: 28 Posted: 23 Oct 2017 Last Revised: 09 Dec 2017
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 55 (449,685)

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קיזוז הפסדים שוטפים, גולדשטיין, offseting current losses,

20.

גישה חדשה לניכוי הפחת
New Approach to the Depreciation Deduction

25 The Hebrew University Law Review 181, 1995
Number of pages: 34 Posted: 11 Dec 2017
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 36 (531,599)

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21.

הקלות מס בגין תרומות
The Incentives for Contributions

14 The Hebrew University Law Review 558, 1985
Number of pages: 14 Posted: 27 Dec 2017
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 34 (541,960)

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22.

ה"מיני-רופורמה", מודל השילוב המלא ומיסוי התאגידים בישראל
The Mini Tax Reform, the Full Integration Model and the Taxation of Corporation and Shareholders

20 The Hebrew University Law Review 185, 1990
Number of pages: 38 Posted: 11 Dec 2017
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Downloads 34 (541,960)

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23.
Downloads 33 (547,268)

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