Abstract

https://ssrn.com/abstract=1422843
 


 



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


Rifat Azam


Radzyner School of Law, Interdisciplinary Center Herzliya; Columbia Law School; Harvard University - Edmond J. Safra Center for Ethics

2006

5 Alei Mishpat 179 (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.

Number of Pages in PDF File: 38

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


Open PDF in Browser Download This Paper

Date posted: June 20, 2009 ; Last revised: November 6, 2016

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

Contact Information

Rifat Azam (Contact Author)
Radzyner School of Law, Interdisciplinary Center Herzliya ( email )
P.O. Box 167
Herzliya, 46150
Israel
972-9-9527948 (Phone)
Columbia Law School ( email )
3022 Broadway
New York, NY 10027
United States
HOME PAGE: http://www.law.columbia.edu/fac/Rifat_Azam
Harvard University - Edmond J. Safra Center for Ethics ( email )
124 Mount Auburn Street
Suite 520N
Cambridge, MA 02138
United States

Feedback to SSRN


Paper statistics
Abstract Views: 644
Downloads: 76
Download Rank: 252,202