Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...

Biographical note: WilkenfeldHarold C.: Mr. Wilkenfeld is Chief of the Review Section, Tax Division, United States Department of Justice. He is a consultant on tax administration to the Division of Public Finance and Financial Institutions of the United Nations and to the Fiscal Affairs...

"This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of...