The Effect of the Statist - Political Approach to International Jurisdiction of the Income Tax Regime

32 Pages Posted: 22 Apr 2012

See all articles by David Gliksberg

David Gliksberg

Hebrew University of Jerusalem - Faculty of Law

Date Written: 1994

Abstract

A significant variable of every tax regime, whatever tax is concerned, is its international jurisdiction. Currently, the importance of this jurisdiction is constantly increasing because of the gradual dismantling of the political, social, and economic barriers between nations resulting from international upheavals. This phenomenon is getting stronger in Israel since 1992 as a consequence of implementing an economic and trade policies based on free international trade. Whereas the prevailing approach holds that classical “rational” factors (efficiency based on various concepts of neutrality and equity) influence international jurisdiction, the article focuses on an additional, not "rational" factor, in the ordinary sense of that term, which determines international jurisdiction and is derived from that particular society's political philosophy regarding its statist conception. The article presents this new proposition by analyzing the basic rules governing international jurisdiction of the Israeli income tax regime, and showing the significant influence of the statist perspective on the international tax discourse.

Keywords: Tax, Tax regime, International Jurisdiction, Israel

Suggested Citation

Gliksberg, David, The Effect of the Statist - Political Approach to International Jurisdiction of the Income Tax Regime (1994). Michigan Journal of International Law, Vol. 15, 459, 1994. Available at SSRN: https://ssrn.com/abstract=2042822

David Gliksberg (Contact Author)

Hebrew University of Jerusalem - Faculty of Law ( email )

Mount Scopus
Mount Scopus, IL 91905
Israel

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