מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה (Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model)
Radzyner School of Law, Interdisciplinary Center Herzliya; Columbia Law School; Harvard University - Edmond J. Safra Center for Ethics
5 Alei Mishpat 179 (2006)
English 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
Date posted: June 20, 2009 ; Last revised: November 6, 2016