Sagit Leviner

Ono Academic College Faculty of Law

Senior Lecturer, Dual Faculty Appointment

1 Hashdera Ha'Akademit

Kiryat Ono

Israel

Ono Academic College - Faculty of Business Administration

Senior Lecurer, Dual Faculty Appointment

1 Hashdera Ha'Akademit

Kiryat Ono

Israel

Bank of Israel

P.O. Box 780

Jerusalem, 91907

Israel

  • Ono Academic College Faculty of Law

  • Ono Academic College - Faculty of Business Administration

  • Bank of Israel

SCHOLARLY PAPERS

11

DOWNLOADS

7,914

TOTAL CITATIONS

4

Scholarly Papers (11)

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1.

From Deontology to Practical Application: The Vision of a Good Society and the Tax System

Virginia Tax Review, Vol. 26, pp. 405-446, 2006
Number of pages: 42 Posted: 15 Jul 2005 Last Revised: 22 Feb 2015
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 1,175 (38,996)

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Taxation, Tax Policy, Social Policy, Tax Justice, Redistribution

2.

The Role Tax Preparers Play in Taxpayer Compliance: An Empirical Investigation with Policy Implications

Buffalo Law Review Vol. 60(4), pp. 1079-1138, 2012, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper
Number of pages: 60 Posted: 14 Aug 2009 Last Revised: 31 Aug 2012
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 1,036 (46,722)
Citation 2

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Empirical Analysis, Tax Compliance, Law & Economics, Legal Intermidiates

3.

A New Era of Tax Enforcement: From 'Big Stick' to Responsive Regulation

University of Michigan Journal of Law Reform, Vol. 42, pp. 381-429, 2009
Number of pages: 50 Posted: 30 Oct 2006 Last Revised: 04 Jun 2009
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 868 (59,734)

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Tax Enforcement, Tax Compliance, Responsive Regulation, Tax Policy, Deterrence, Economic Modeling

4.

מדיניות חברתית באצטלה כלכלית: מטרותיה של מערכת המס בישראל
(Contemplating the Meaning & Attainment of the Three Goals of Taxation)

Arie Lapidot, David Gliksberg Ed. - The Harry and Michael Secher Institute for Legislative Research and Comparative Law, Hebrew University, 2015
Number of pages: 47 Posted: 17 Oct 2013 Last Revised: 24 Oct 2017
Sagit Leviner and Tali Nir
Ono Academic College Faculty of Law and Social and Economic Rights Director - Israel Civil Rights Association
Downloads 845 (62,036)

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Tax Theory, Tax Policy, Redistribution

5.

Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment

Tax Lawyer, Vol. 57, No. 4, pp. 869-904, 2004
Number of pages: 36 Posted: 10 Aug 2006 Last Revised: 22 Feb 2015
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 761 (71,296)

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tax policy, affordable housing, tax credits

6.

The Normative Underpinnings of Taxation

Nevada Law Journal, 2012/BEYOND ECONOMIC EFFICIENCY IN U.S. TAX LAW, Aspen Publishing, 2013
Number of pages: 41 Posted: 03 Aug 2006 Last Revised: 16 Sep 2013
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 747 (73,087)

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Taxation, Tax Policy, Tax Theory, Tax Justice, Redistribution, Normative Analysis

7.

An Overview: A New Era of Tax Enforcement - From 'Big Stick' to Responsive Regulation

Regulation and Governance, Vol. 2, pp. 360-380, 2008
Number of pages: 21 Posted: 10 Jan 2008 Last Revised: 22 Feb 2015
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 697 (79,863)
Citation 1

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Responsive Regulation, Tax Enforcement, Tax Compliance, Taxpayer Behavior, Economic Analysis, Economic Modeling

8.

Improving The Quality Of Services Offered By Tax Agents: Can Regulation Assist?

Australian Tax Forum, Vol. 23, pp. 399-425, 2008
Number of pages: 28 Posted: 21 Dec 2008 Last Revised: 27 Aug 2012
Margaret McKerchar, Kim Bloomquist and Sagit Leviner
The University of Sydney, Office of Research Analysis and Statistics, IRS, Department of Treasury and Ono Academic College Faculty of Law
Downloads 584 (100,090)

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Tax Administration, Taxpayer Compliance, Tax Enforcement, Paid Preparers, Tax Agents, Regulation, Empirical Analysis

9.

The Intricacies of Tax & Globalization

Columbia Journal of Tax Law, Vol. 5, No. 2, 2014
Number of pages: 21 Posted: 22 Apr 2013 Last Revised: 24 Feb 2016
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 540 (110,467)
Citation 1

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Tax & Globalization, Tax Competition, Comparative Analysis, Tax Policy, Tax Coordination, Tax Harmonization

10.

בעין הסערה: דעת קהל בנושא הוגנות במסים
In the Eye of the Beholder: Public Opinion on Tax Justice

Number of pages: 23 Posted: 09 Jan 2018 Last Revised: 02 Jun 2021
Sagit Leviner
Ono Academic College Faculty of Law
Downloads 376 (169,116)

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Tax Policy, Tax Justice, Public Opinion, Survey

11.

Current Issues in Cross Border Taxation and Investment in the State of Israel

International Tax & Development: A Comparative Study (Karen B. Brown Ed, Springer Publishing) (2015)
Number of pages: 24 Posted: 25 Nov 2016 Last Revised: 03 Jan 2018
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management , Ono Academic College Faculty of Law and Tax Justice Network
Downloads 285 (228,020)

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International Tax, Tax and Development, Comparative Tax Law, Comparative Law, Cross Border Taxation, Israel Investment Law