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מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה (Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model)

5 Alei Mishpat 179 (2006)

38 Pages Posted: 20 Jun 2009 Last revised: 6 Nov 2016

Rifat Azam

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

Date Written: 2006

Abstract

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.

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

Suggested Citation

Azam, Rifat, מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה (Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model) (2006). 5 Alei Mishpat 179 (2006). Available at SSRN: https://ssrn.com/abstract=1422843 or http://dx.doi.org/10.2139/ssrn.1422843

Rifat Azam (Contact Author)

Radzyner School of Law, Interdisciplinary Center Herzliya ( email )

P.O. Box 167
Herzliya, 46150
Israel
972-9-9527948 (Phone)

HOME PAGE: http://portal.idc.ac.il/faculty/en/pages/profile.aspx?username=razam

Washington University in St. Louis ( email )

One Brookings Drive
Saint Louis, MO 63130-4899
United States

HOME PAGE: http://law.wustl.edu/faculty_profiles/profiles.aspx?id=10947

Harvard University - Edmond J. Safra Center for Ethics ( email )

124 Mount Auburn Street
Suite 520N
Cambridge, MA 02138
United States

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