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References

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • Abel, Richard L. 1988a. England and Wales: A Comparison of the Professional Projects of Barristers and Solicitors. In Lawyers in Society, Vol. 1, The Common Law World, ed. Richard L. Abel and Philip S. C. Lewis , 2375. Berkeley: University of California Press.
  • Abel, Richard L.. 1988b. United States: The Contradictions of Professionalism. In Lawyers in Society, Vol. 1, The Common Law World, ed. Richard L. Abel and Philip S. C. Lewis , 186243. Berkeley: University of California Press.
  • Abel, Richard L.. 1988c. The Legal Profession in England and Wales. Oxford: Blackwell.
  • Abel, Richard L.. 1989. Comparative Sociology of Legal Professions. In Lawyers in Society, Vol. 3, Comparative Theories, ed. Richard L. Abel and Philip S. C. Lewis , 80153. Berkeley: University of California Press.
  • Abel, Richard L.. 1991. American Lawyers. New York: Oxford University Press.
  • Abel, Richard L.. 2003. English Lawyers Between Market and State: the Politics of Professionalism. Oxford: Oxford University Press.
  • Alt, James, Ian Preston, and Luke Sibieta. 2010. The Political Economy of Tax Policy. In Dimensions of Tax Design: The Mirrlees Review, ed. J. A. Mirrlees , 12041277. Oxford: Oxford University Press.
  • Alter, Avraham. 1985. Taxation of Ordinary Trusts in Israel. PhD diss., Tel-Aviv University [Hebrew].
  • Anderoni, James, Brian Erard, and Jonathan Feinstein. 1998. Tax Compliance. Journal of Economic Literature 36:818860.
  • Barkai, Haim. 2004. The Creation of the Monetary System: 1948–1973. In The Bank of Israel: Fifty Years of Striving for Monetary Control, Vol. 1, The Monetary History of Israel. An Analytical Overview, ed. N. Levitan and H. Barkai , 37183. Jerusalem: Bank of Israel [Hebrew].
  • Birnbaum, Jeffrey, and Alan Murray. 1988. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Random House.
  • Braithwaite, Valerie , ed. 2003. Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot: Ashgate.
  • Brint, Stephen. 1990. Rethinking the Policy Influence of Experts: From General Characteristics to Analysis of Variation. Sociological Forum 5:361385.
  • Brint, Stephen. 1994. In an Age of Experts: The Changing Role of Professionals in Politics and Public Life. Princeton, NJ: Princeton University Press.
  • Carruthers, Bruce, and Terence C. Halliday. 1998. Rescuing Business: The Making of Corporate Bankruptcy Law in England and the United States. Oxford: Clarendon Press.
  • Chayes, Abram, and Antonia Chayes. 1985. Corporate Counsel and the Elite Law Firm. Stanford Law Review 37:277300.
  • Coates, John C., Michele M. DeStefano, Ashish Nanda, and David B. Wilkins. 2011. Hiring Teams, Firms, and Lawyers: Evidence of the Evolving Relationships in the Corporate Legal Market. Law & Social Inquiry 36 (4): 9991031.
  • Cooper, Graeme S., and Michael Wenzel. 2009. Testing Alternative Legal Paradigms: An Experiment in Designing Tax Legislation. Law & Social Inquiry 34 (1): 6194.
  • Dezalay, Yves. 1995. Introduction: Professional Competition and the Social Construction of Transnational Markets. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Yves Dezalay and David Sugarman , 121. New York: Routledge.
  • Dezalay, Yves, and Bryant Garth. 2004. The Confrontation Between the Big Five and Big Law: Turf Battles and Ethical Debates as Contests for Professional Credibility. Law & Social Inquiry 29:615638.
  • Doernberg, Richard L., and Fred S. McChesney. 1986. On the Accelerating Rate and Decreasing Durability of Tax Reform. Minnesota Law Review 71:913962.
  • Dukeminier, Jesse, and James E. Krier. 2003. The Rise of the Perpetual Trust. UCLA Law Review 50:13031343.
  • Easson, Alexander, and Victor Thuronyi. 2000. Fiscal Transparency. In Tax Law Design and Drafting, ed. Victor Thuronyi , 925968. The Hague: Kluwer Law International.
  • Friedman, Lawrence. 2007. Dead Hands: A Social History of Wills, Trusts, and Inheritance Law. Palo Alto, CA: Stanford Law Books.
  • Gabbay, Daniella. 2009. Trusts Taxation: The Taxation of “Veteran” Trusts. Student paper [Hebrew].
  • Galanter, Marc, and William Henderson. 2008. The Elastic Tournament: A Second Transformation of the Big Law Firm. Stanford Law Review 60:18671929.
  • Galanter, Marc, and Thomas Palay. 1991. Tournament of Lawyers: The Growth and Transformation of the Big Law Firms. Chicago, IL: University of Chicago Press.
  • Ganado, Max. 2011. Forced Heirship in Foundations and Trusts. Trust Quarterly Review 9:2629.
  • Getzler, Joshua. 2002. Duty of Care. In Breach of Trust, ed. Peter Birks and Arianna Pretto , 4174. Oxford: Hart Publishing.
  • Goforth, Carol R. 1995. The Rise of the Limited Liability Company: Evidence of a Race Between the States, But Heading Where? Syracuse Law Review 45:11931290.
  • Gordon, Richard K., and Victor Thuronyi. 2000. Tax Legislative Process. In Tax Law Design and Drafting, ed. Victor Thuronyi , 114. The Hague: Kluwer Law International.
  • Gross, Yossef. 2002. Shall Transferring Property into Trust Absolve from Tax? Accountant 51:236238 [Hebrew].
  • Halliday, Terence C. 1987. Beyond Monopoly: Lawyers, State Crises, and Professional Empowerment. Chicago, IL: University of Chicago Press.
  • Halliday, Terence C.. 1989. Legal Professions and Politics: Neocorporatist Variations on the Pluralist Themes of Liberal Democracies. In Lawyers in Society, Vol. 3, Comparative Theories, ed. Richard L. Abel and Philip S. C. Lewis , 375426. Berkeley: University of California Press.
  • Halliday, Terence C., and Bruce Carruthers. 2007. The Recursivity of Law: Global Norm Making and National Lawmaking in the Globalization of Corporate Insolvency Regimes. American Journal of Sociology 112:11351202.
  • Halliday, Terence C., and Bruce Carruthers. 2009. Bankrupt: Global Lawmaking and Systemic Financial Crisis. Palo Alto, CA: Stanford University Press.
  • Halliday, Terence C., and Sida Liu. 2009. Recursivity in Legal Change: Lawyers and Reforms of China's Criminal Procedure Law. Law & Social Inquiry 34:911950.
  • Harrington, Brooke. 2012. Trust and Estate Planning: The Emergence of a Profession and Its Contribution to Socioeconomic Inequality. Sociological Forum 27:825846.
  • Heinz, John, and Edward P. Laumann. 1994. Chicago Lawyers: The Social Structure of the Bar, rev. ed. Chicago, IL: Northwestern University Press.
  • Hirsch, Adam J. 2005–2006. Fear Not the Asset Protection Trust. Cardozo Law Review 27:26852711.
  • Hoffmann, Howard J. 1981–1982. The Role of the Tax Bar in the Tax Legislative Process. Tax Law Review 37:411524.
  • Kaplan, Alon, and Lyat Eyal. 2006. Israel as a Trust and Business Center. Comparative Law Yearbook of International Business 28:91102.
  • Kaplan, Alon, Lyat Eyal, and Alan Krost. 2010. The Emerging Trust Jurisdictions Hold the Key to the Future of Trusts. Trusts & Trustees 16 (3): 139142.
  • Karpik, Lucien. 1999. French Lawyers: A Study in Collective Action, 1274 to 1994. Oxford: Clarendon Press.
  • Leibovich, Arie. 2008. Trusts and Trusts Taxation. Tel-Aviv: Bursi [Hebrew].
  • Likhovski, Assaf. 2004. Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s. In Studies in the History of Tax Law, ed. J. Tiley , 339377. Oxford: Hart Publishing.
  • Likhovski, Assaf. 2007. Training in Citizenship: Tax Compliance and Modernity. Law & Social Inquiry 32:665700.
  • Liu, Sida. 2006. Client Influence and the Contingency of Professionalism: The Work of Elite Corporate Lawyers in China. Law & Society Review 40:751782.
  • Macey, Jonathan R., and Geoffrey Miller. 1987. Toward an Interest-Group Theory of Delaware Corporate Law. Texas Law Review 65:469523.
  • Magen, Hadas. 2007. CPA Alex Hilman Urges Abstaining from Serving as Trustees of International Trusts until Law is Changed. Globes, December 27.
  • Malman, Laurie L., Linda F. Sugin, Lewis D. Solomon, and Jerome M. Hesch 2010. The Individual Tax Base: Cases, Problems and Policies in Federal Taxation, 2nd ed. St. Paul, MN: West.
  • Maurer, Bill. 1995. Writing Law, Making a “Nation”: History, Modernity and Paradoxes of Self-Rule in the British Virgin Islands. Law & Society Review 29:255286.
  • Maurer, Bill. 1997. Recharting the Caribbean: Land, Law, and Citizenship in the British Virgin Islands. Ann Arbor: University of Michigan Press.
  • McBarnet, Doreen. 1984. Law and Capital: The Role of Legal Form and Legal Actors. International Journal of the Sociology of Law 12:231238.
  • McBarnet, Doreen. 1992. It's Not What You Do But the Way You Do It: Tax Evasion, Tax Avoidance, and the Boundaries of Deviance. In Unravelling Criminal Justice: Eleven British Studies, ed. David Downes , 247268. London: Macmillan.
  • McBarnet, Doreen. 1994. Legal Creativity: Law, Capital and Legal Avoidance. In Lawyers in a Postmodern World: Translation and Transgression, ed. Maureen Cain and Christine Harrington , 7384. New York: New York University Press.
  • McBarnet, Doreen. 2003. When Compliance Is Not the Solution But the Problem: From Changes in Law to Changes in Attitude. In Taxing Democracy: Understanding Tax Avoidance and Evasion, ed. Valerie Braithwaite , 229244. Aldershot: Ashgate.
  • McCahery, Joseph, and Sol Picciotto. 1995. Creative Lawyering and the Dynamics of Business Regulation. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Yves Dezalay and David Sugarman , 238273. New York: Routledge.
  • Michaely, Micha. 2004. The Liberalization of the Foreign Exchange Market in Israel, 1950–2002. In The Bank of Israel: Fifty Years of Striving for Monetary Control, Vol. 2, Selected Topics in Monetary Policy, ed. Nissan Levitan and Haim Barkai , 111147. Jerusalem: Bank of Israel [Hebrew].
  • Moffat, Graham, Gerry Bean, and Rebecca Probert. 2009. Trusts Law, 5th ed. Cambridge: Cambridge University Press.
  • Morag, Amotz. 1967. Public Finance in Israel: Problems and Development. Jerusalem: Magnes.
  • Nelson, Robert L. 1988. Partners with Power: The Social Transformation of the Large Law Firm. Berkeley: University of California Press.
  • Nissim, Moshe. 2005. The Tax Reform 1986. In Tax Reforms, ed. D. Gliksberg , 237247. Jerusalem: Sacher Institute [Hebrew].
  • Offer, Avner. 1981. Property and Politics, 18701914. Landownership, Law, Ideology and Urban Development in England. Cambridge: Cambridge University Press.
  • Picciotto, Sol. 1992. International Business Taxation. London: Weidenfeld and Nicolson.
  • Powell, Michael J. 1993. Professional Innovation: Corporate Lawyers and Private Lawmaking. Law & Social Inquiry 18:423452.
  • Price, John R., and Samuel A. Donaldson. 2011. Price on Contemporary Estate Planning. Chicago, IL: CCH.
  • Rawlings, Gregory. 2011. Relative Trust: The Vanuatu Tax Haven and the Management of Elite Family Fortunes. In Managing Modernity in the Western Pacific, ed. Mary Patterson and Martha Macintyre , 260305. St Lucia, Brisbane: University of Queensland Press.
  • Ribstein, Larry E. 2004. Lawyers as Lawmakers: a Theory of Lawyer Licensing. Missouri Law Review 69:299364.
  • Roin, Julie A. 1988. United They Stand Divided They Fall: Public Choice Theory and the Tax Code. Cornell Law Review 74:62134.
  • Rostain, Tanina. 2006. Sheltering Lawyers: The Organized Tax Bar and the Tax Shelter Industry. Yale Journal on Regulation 23:77120.
  • Rubin, Paul H., and Martin J. Bailey. 1994. The Role of Lawyers in Changing the Law. Journal of Legal Studies 23:807831.
  • Schizer, David. 2006. Enlisting the Tax Bar. Tax Law Review 59:331372.
  • Shamir, Ronen. 1995. Managing Legal Uncertainty: Elite Lawyers in the New Deal. Durham, NC: Duke University Press.
  • Shaviro, Daniel. 1990. Beyond Public Choice and Public Interest: A Study of the Legislative Process as Illustrated by Tax Legislation in the 1980s. University of Pennsylvania Law Review 139:1123.
  • Sikka, Prem. 2008. Globalization and its Discontents: Accounting Firms Buy Limited Liability Partnership Legislation in Jersey. Accounting, Auditing and Accountability Journal 21:398426.
  • Sitkoff, Robert H., and Max M. Schanzenbach. 2005. Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes. Yale Law Journal 115:356437.
  • Slovak, Jeffrey S. 1979. Working for Corporate Actors: Social Change and Elite Attorneys in Chicago. Law & Social Inquiry 4 (3): 465500.
  • Spradley, James P. 1980. Participant Observation. New York: Holt, Rinehart and Winston.
  • Suary, Yitzhak, and Daniel Paserman. 2005. Capital Market Taxation in Israel: Four Decades of Tax Discrimination. In Tax Reforms, ed. D. Gliksberg , 249318. Jerusalem: Sacher Institute [Hebrew].
  • Sugarman, David. 1995. Who Colonized Whom? Historical Reflections on the Intersection Between Law, Lawyers and Accountants in England. In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, ed. Yves Dezalay and David Sugarman , 226237. New York: Routledge.
  • Waters, Donovan. 1995. The Institution of the Trust in Civil and Common Law. Recueil des cours 252:113453.
  • Weisbach, David A. 1999. Formalism in the Tax Law. University of Chicago Law Review 66:860886.
  • White, David. 2009. Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small, Open Economy. In Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave, ed. John G. Head and Richard E. Krever , 95144. Alphen aan den Rijn: Kluwer Law International.
  • Yitzhaki, Shlomo. 2005. The Tax Reform 1975. In Tax Reforms, ed. D. Gliksberg , 195235. Jerusalem: Sacher Institute [Hebrew].
  • Yoran, Aharon. 1980. Trusts Taxation. Tel Aviv Law Studies 7:541570 [Hebrew].
  • Yoran, Aharon. 1990. Forty Years of Tax Law in Israel. Israel Law Review 24:738785.
  • Zelinsky, Edward A. 1992. James Madison and Public Choice at Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions. Yale Law Journal 102:11651207.

Interviews

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • Moshe Asher, CPA, Vice-Director, Israeli Tax Authority, August 1, 2012.
  • Ya'acov Cohen, Lawyer, January 25, 2009 (interview by Daniella Gabbay).
  • Yuval Cohen, CPA, Vice Assessing Officer for Tel-Aviv, April 23, 2009 (interview by Daniella Gabbay).
  • Dov Frimer, Lawyer, December 28, 2011.
  • David Gliksberg, Professor, April 27, 2009 (interview by Daniella Gabbay).
  • Alex Hilman, CPA, April 15, 2012.
  • Frida Israeli, CPA, Superintendent of State Income, Finance Ministry, State of Israel, September 21, 2011.
  • Alon Kaplan, Lawyer and President of STEP Israel, January 10, 2010, May 11, 2011, and August 7, 2012.
  • Shlomo Kerem, Lawyer, May 1, 2011.
  • Meir Linzen and Alan Sacks, Lawyers, May 15, 2011.
  • Meir Minervi, Lawyer, May 5, 2011.
  • Colin Schachat, Lawyer, August 10, 2011.
  • Yaron Shidlo, Lawyer and CPA, August 9, 2012.
  • Michael Shine, Lawyer, May 12, 2011.

Cases

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • High Court of Justice 11522/05 Laxer v. Minister of Finance, decided January 2007. www.nevo.co.il (accessed November 5, 2012).
  • High Court of Justice 6972/07 Laxer v. Minister of Finance, decided March 2009. www.nevo.co.il (accessed November 5, 2012).

Mandate Palestine and Israeli Statutes

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • Act to Impose a Tax on the Appreciation of Land 1949.
  • Act to Impose a Tax on the Appreciation of Land 1963.
  • Income Tax Ordinance, No. 23 of 1941.
  • Income Tax Ordinance, No. 13 of 1947.
  • Income Tax Ordinance [New Version], No. 6 of 1961.
  • Income Tax Ordinance, Amendment No. 147, 2005.
  • Income Tax Ordinance, Amendment No. 165, 2008.

Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • Income Tax Authority, Draft Proposed Tax Agreement, Application and Procedure, 2008.
  • Income Tax Implementation Directive 1/2010: Receiving and Processing Trust-Related Reports at the Assessment Offices.

Parliamentary Committee Proceedings

  1. References
  2. Interviews
  3. Cases
  4. Court Applications
  5. Mandate Palestine and Israeli Statutes
  6. Other Statutes
  7. Mandate Palestine and Israeli Secondary Legislation and Other Statutory Instruments
  8. Parliamentary Committee Proceedings
  9. Israel Bar Committee Meeting Protocols
  10. Commission Reports
  11. Letters
  • Proceedings of the Finance Committee, the Knesset, July 21, 2002.
  • Proceedings of the Finance Committee, the Knesset, July 20, 2005.
  • Proceedings of the Finance Committee, the Knesset, May 5, 2008.