This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied...

The Israeli model of taxation of corporations and shareholders is based on a partial integration model. This regime has two components which create the partial integration: First, the reduced corporate income tax rate at the corporate level on distributed and retained earnings. Second, the...

As of the mid 90's Israeli high-tech firms were no longer established to become a multi-national corporation, but “to be sold-out to foreign multinationals as quickly as possible." Impressive have been the prices that foreign firms have been willing to pay to acquire Israeli start-ups; a...