Restricting the Legislative Power to Tax

17th Congress of the International Academy of Comparative Law 85, 2010

27 Pages Posted: 22 Apr 2012

See all articles by David Gliksberg

David Gliksberg

Hebrew University of Jerusalem - Faculty of Law

Date Written: 2008

Abstract

The article is analyzing the core of the constitutional legal climate and culture in the Israeli tax arena regarding, mainly, the application of the new constitutional regime, namely the Basic Laws, on the various tax regimes. The article reviews the tax cases dealing with the complicated issue of the relationships between constitution and taxes. After analyzing the tax/constitutional cases, the article criticized the Israeli Supreme Court for his insights which based on controversial agenda. The author argues that in the tax arena the Israeli Supreme Court has adopted restrained, hesitant, indecisive and conservative approach, based on the US approach and in opposite to the German perspective, which is completely contradicted to its approach in the other legal arenas. This phenomenon creates a dissonance between the tax law and non-tax law in the constitutional discourse which has significant effects on the future development of the Israeli constitutional law.

Keywords: Tax, Israel, Constitutional Law

Suggested Citation

Gliksberg, David, Restricting the Legislative Power to Tax (2008). 17th Congress of the International Academy of Comparative Law 85, 2010. Available at SSRN: https://ssrn.com/abstract=2042818

David Gliksberg (Contact Author)

Hebrew University of Jerusalem - Faculty of Law ( email )

Mount Scopus
Mount Scopus, IL 91905
Israel

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