The concerns about inflation as a result of the current financial crisis and the U.S. budget deficit challenge the social order, including taxation. Based on the historical U.S. experience and discourse on taxes and inflation, the article focuses on the relationships between adjusting the tax...

<p dir="rtl">מאמר זה דן באחת מאבני היסוד של יחסי הגומלין בין ניכוי הפחת לבין רווח ההון והיא סוגיית הלכידה מחדש ("Recapture"). בטרם נבחן סוגיה זו לעומקה נחזור ונסביר את נקודת המוצא...</p>

<p dir="rtl">החקיקה הפיסקלית בישראל, ובמיוחד זו העוסקת במיסוי ההכנסה מהווה כידוע חקיקה סבוכה ביותר. מורכבות זו נובעת הן מן הנושא גופו, היוצר קשיים מושגיים ופרקטיים — כמו, למשל,...</p>

The empirical legal study of tax law has developed greatly in recent years and has yielded many insights into the judiciary in particular and the legal system as a whole. This article continues this process by evaluating, through the prism of tax litigation and based upon theories of analyzing...

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...

The Israeli law system reflects a mixed legal culture, in the sense that it cannot be culturally included exclusively in any particular legal tradition. The mixture based on the influences of various legal traditions, especially English law, European law and American law. In particular, the...

VAT has played a vital role in Israel's tax system, especially when indirect taxation has become one the major source of state revenue (45%), as compared with direct taxes. In the light of the great success of the VAT regime in Israel in terms of enforcement, compliance and collection, public...

Depreciation deduction is an old, well-established institution in the income tax regime and an intrinsic part of it. The main method of depreciation operative in many countries is the straight line deprecation method. This method involves a multi-year depreciation deduction, that is, the capital...