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Tax Law and Social Norms in Mandatory Palestine and Israel.

Tax Law and Social Norms in Mandatory Palestine and Israel.

・ISBN 978-1-107-17629-4 2017 hard GB£ 116.00

¥36,748.- (税込) (※)価格はご注文時の参考価格となります。
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・ISBN 978-1-316-62943-7 2019 paper GB£ 28.00

¥8,870.- (税込) (※)価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-316-81685-1

著者・編者Likhovski, Assaf,
シリーズStudies in Legal History
出版社(Cambridge U. Pr., UK)
ページ数354 pp.
言語ENG
ニュース番号<639-L1563 639-P3478>

解説

This book describes how a social-norms model of taxation rose and fell in British-ruled Palestine and the State of Israel in the mid-twentieth century. Such a model, in which non-legal means were used to foster compliance, appeared in the tax system created by the Jewish community in 1940s Palestine and was later adopted by the new Israeli state in the 1950s. It gradually disappeared in subsequent decades as law and its agents, lawyers and accountants, came to play a larger role in the process of taxation. By describing the historical interplay between formal and informal tools for creating compliance, Tax Law and Social Norms in Mandatory Palestine and Israel sheds new light on our understanding of the relationship between law and other methods of social control, and reveals the complex links between taxation and citizenship.