Skip to main content
×
×
Home
Tax Law and Social Norms in Mandatory Palestine and Israel
  • Export citation
  • Recommend to librarian
  • Recommend this book

    Email your librarian or administrator to recommend adding this book to your organisation's collection.

    Tax Law and Social Norms in Mandatory Palestine and Israel
    • Online ISBN: 9781316816851
    • Book DOI: https://doi.org/10.1017/9781316816851
    Please enter your name
    Please enter a valid email address
    Who would you like to send this to *
    ×
  • Buy the print book

Book description

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.

Reviews

'This brilliant book tells the story of how tax law in Mandatory Palestine was transformed from an intimate institution relying on the voluntary cooperation of taxpayers to a formal system enforced by lawyers. It is a must-read for anyone interested in the nature of law and in how to make a legal system that necessarily depends on voluntary cooperation achieve its goals.'

Reuven Avi-Yonah - Irwin I. Cohn Professor of Law, University of Michigan

'Assaf Likhovski has written a fascinating account of the development of taxation in a region that has long struggled with shifting rulers and divided populations. This book is more than just the definitive history of taxation in Israel. It is a case study on the cultural and sociological underpinnings of tax law itself.'

Steve Bank - University of California, Los Angeles

'Once more, Assaf Likhovski has demonstrated his keen understanding of law and its social function in Ottoman and mandatory Palestine as well as the state of Israel. This volume solidifies Assaf Likhovski’s position as one of the most formidable and important scholars of the legal history of Israel.'

Michael Stanislawski - Columbia University, New York

'In this ambitious and well-written narrative, Assaf Likhovski demonstrates his masterful skills as a legal and cultural historian. By analyzing changing methods of tax assessment and collection, Likhovski tells a compelling historical tale about fundamental transformations in Israeli law and society.'

Ajay K. Mehrotra - author of Making the Modern American Fiscal State

'Assaf Likhovksi has written an absolutely fascinating book. His exploration of the rise and fall of what he aptly calls the 'intimate fiscal state' uses taxation to provide a prism on the history of late Ottoman and British-ruled Palestine, as well as Israel. Everyone interested in the relationship between law and society, the history of taxation, the subject of tax avoidance, and the history of Israel will want to read this brilliant work.'

Laura Kalman - University of California, Santa Barbara

Refine List
Actions for selected content:
Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Send to Kindle
  • Send to Dropbox
  • Send to Google Drive
  • Send content to

    To send content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to .

    To send content items to your Kindle, first ensure no-reply@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle.

    Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

    Find out more about the Kindle Personal Document Service.

    Please be advised that item(s) you selected are not available.
    You are about to send
    ×

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
×

This bibliography contains a list of the primary and secondary sources used in the book. It does not mention specific journal and newspaper articles taken from published primary sources. The URLs cited in this work were checked in July 2016.

  • Central Zionist Archives, Jerusalem

  • Haganah Historical Archives, Tel Aviv

  • Israel Film Service, Jerusalem

  • Israel State Archives, Jerusalem

  • Jabotinsky Institute Archive, Tel Aviv

  • Knesset Archive, Jerusalem

  • Museum of Taxes, Jerusalem

  • National Archives, London

  • National Library of Israel, Jerusalem

  • Agaf Mas Hakhnasah: Yediʻon Pnimi. Continued by Sherut: Divrey ‘Ovdim be-Sherutey ha–Misim

  • Davar

  • Hatsaʻot Hok

  • The Laws of Palestine: In Force on the 31st Day of December, 1933, ed. Robert Harry Drayton (London: Waterlow and Sons, 1934)

  • Laws of the State of Israel

  • Maariv

  • Minhal Hakhansot ha-Medinah. Din ve-Heshbon Shnati

  • Misim

  • Misrad Mevaker ha-Medinah. Din ve-Heshbon Shnati

  • Palestine Gazette

  • Palestine Law Reports

  • Palestine Post. Continued by Jerusalem Post

  • Piskey Din

  • Piskey Din Ezrahiyim

  • Psakim Mehoziyim

  • Ha-Praklit

  • Ha-Rivʻon le-Kalkalah

  • Ha-Rivʻon ha-Yisre’eli le-Misim

  • Ro’eh ha-Heshbon ha-Musmakh. Continued by Ro’eh ha-Heshbon

  • Sefer ha-Hukim

  • The Times

  • Avraham Blinder (tax consultant), July 2013

  • Mira Dror (Director of the Museum of Taxes, Jerusalem), August 2012 and March 2014

  • Eli Nathan (judge), December 2002

Abbott Andrew. The System of Professions: An Essay on the Division of Expert Labor. Chicago: University of Chicago Press, 1988.
Abcarius M. F.The Fiscal System.” In Economic Organization of Palestine, edited by Himadeh Saʻid B.. Beirut: American Press, 1938, 505–56.
Agmon Iris. Family and Court: Legal Culture and Modernity in Late Ottoman Palestine. Syracuse, NY: Syracuse University Press, 2006.
Agudat ha-Tsayarim veha-Pasalim – ha-Vaʻad ha-Tsiburi: Beyt Chagall. Hamishim Omanim. Tel Aviv: Masada, n.d.
AHR Roundtable: Historians and the Question of ‘Modernity’.” American Historical Review 116 (2011): 631751.
Alberstein Michal. “Measuring Legal Formalism: Reading Hard Cases with Soft Frames.” Studies in Law, Politics, and Society 57 (2012): 161–99.
Altshuler Yehuda. “Hitpat’hutam u-Mashmaʻutam shel Misey ha-Kahal be-Ashkenaz me-Reshit ha-Hityashvut ve-ʻAd la-Magefah ha-Sh’horah.” Ph.D. diss., Bar-Ilan University, 2009.
Amir Giora. ʻAverot Mas ve-ʻAverot Halbanat Hon. 5th edn. Tel Aviv: Sadan, 2008.
Anderson Benedict. Imagined Communities: Reflections on the Origin and Spread of Nationalism. New edn. London: Verso, 2006.
Anderson Wayne F. Income Tax Administration in the State of Israel: Report to the Government of Israel. Tel Aviv: United States of America Operations Mission to Israel, 1956.
Annisette Marcia, and Neu Dean, eds. “Accounting and Empire.” Special Issue, Critical Perspectives on Accounting 15 (2004): 1206.
Apelbom A. M., and Braude B., eds. Palestine Income Tax Cases. Tel Aviv: Palestine Law Publishing Co., 1945.
Arlosoroff Haim. “Mi-Reshimot ha-Hodesh.” Ahdut ha-ʻAvodah 1 (1930): 461–73.
Arin Asher, and Reich Ilana. “Misuy ha-Kibbutzim veha-Agudot ha-Shitufiyot.” In ʻIdkunim le-Sefer Hitpatkhut ha-Misim be-Erets Yisrael: Legabey ha-Shanim 1964–1978, edited by Mandel Avraham and Arin Asher. Jerusalem: Muze’on le-Misim, 1982, 62–7.
Arnon Yuval. “Falahim ba-Mered ha-ʻArvi be-Erets Yisrael 1936–1939.” Master’s thesis, Hebrew University, 1971.
Arnon-Ohanna Yuval. “Hebetim Hevratiyim u-Politiyim bi-Tnuʻat ha-Mered ha-ʻAravi, 1936–1939.” In Teʻudot u-Dmuyot mi-Ginzey ha-Knufiyot ha-ʻArviyot bi-Me’oraʻot 1936–1939, edited by Danin Ezra and Shimoni Yaʻacov, 2nd edn. Jerusalem: Magnes, 1981, 2532.
Arnon-Ohanna Yuval. Herev mi-Bayit: Ha-Ma’avak ha-Pnimi ba-Tnuʻah ha-Falastinit, 1929–1939. Tel Aviv: Yariv-Hadar, 1981.
[Asher Committee]. Ha-Veʻadah ha-Tsiburit li-Vdikat Maʻarekhet ha-Misim be-Yisrael. Dokh ha-Veʻadah be-Nos’e Yiʻul ha-Gviyah shel Mas Hakhnasah (April 1973).
Atiyah P. S., and Summers R. S.. Form and Substance in Anglo-American Law: A Comparative Study of Legal Reasoning, Legal Theory, and Legal Institutions. Oxford: Clarendon Press, 1987.
Atran Scott. “Le mashaʻa et la question foncière en Palestine, 1858–1948.” Annales. Économies, Sociétés, Civilisations 42 (1987): 1361–89.
Avci Yasemin. “The Application of Tanzimat in the Desert: The Bedouins and the Creation of a New Town in Southern Palestine (1860–1914).” Middle Eastern Studies 45 (2009): 969–83.
Avi-Yonah Reuven S.Corporate Taxation and Corporate Social Responsibility.” NYU Journal of Law and Business 11 (2014): 129.
Avi-Yonah Reuven S.Globalization, Tax Competition and the Fiscal Crisis of the Welfare State.” Harvard Law Review 113 (2000): 1573–676.
Bader Yohanan. Netaher et Mas Hakhnasah me-‘Avel ve-Aflayot: Pirkey ha-Stenogramah mi-Leyl ha-Shimurim ba-Knesset. [Tel Aviv]: Merkaz Tnuʻat ha-Herut, May 1957.
Baer Gabriel. Mavo le-Toldot ha-Yahasim ha-Agrariyim ba-Mizrah ha-Tikhon, 1800–1970. Tel Aviv: Ha-Kibbutz ha-Me’uhad, 1971/2.
Baer Gabriel. Ha-Mukhtar ha-Kafri be-Erets Yisrael: Toldot Maʻamado ve-Tafkidav. Jerusalem: Magnes, 1978.
Baier Matthias, ed. Social and Legal Norms: Towards a Socio-legal Understanding of Normativity. Farnham: Ashgate, 2013.
Bank Steven A. Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge: Cambridge University Press, 2011.
Bank Steven A. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present. New York: Oxford University Press, 2010.
Bank Steven A., Stark Kirk J., and Thorndike Joseph J.. War and Taxes. Washington, DC: Urban Institute Press, 2008.
Barak-Erez Daphne. Ezrah-Natin-Tsarhan: Mishpat ve-Shilton be-Hevrah Mishtanah. Or-Yehudah: Kinneret, Zmora Bitan, 2012.
Bar-Droma Joshua. Ha-Mediniyut ha-Finansit shel Medinat Yehudah bi-Yemey ha-Bayit ha-Rishon veha-Sheni. Jerusalem: Muze’on le-Misim, 1967.
Bareli Avi. “Mamlakhtiyut, Capitalism and Socialism during the 1950s in Israel.” Journal of Israeli History 26 (2007): 201–27.
Bareli Avi. “Ha-Mamlakhtiyut ve-Tnu‘at ha-‘Avodah be-Reshit Shnot ha-Hamishim: Hanahot Mivniyot.” In Etgar ha-Ribonut: Yetsirah ve-Hagut ba-‘Asor ha-Rishon la-Medinah, edited by Bar-On Mordechai. Jerusalem: Yad Izhak Ben-Zvi, 1999, 2344.
Bareli Avi, and Kedar Nir. Mamlakhtiyut Yisre’elit. Jerusalem: IDI Press, 2011.
Barfoot J. F., and Evans G. G., “Obituaries: John Guy Tempest Sheringham.” Montgomeryshire Collections 84 (1996): 155.
Bar-Haim David, ed. The Tax System of Israel (As of May 31, 1969). Jerusalem: Museum of Taxes, 1969.
Barkai Haim. “Don Patinkin’s Contribution to Economics in Israel.” In Monetary Theory and Thought: Essays in Honour of Don Patinkin, edited by Barkai Haim, Fischer Stanley, and Liviatan Nissan. Basingstoke: Macmillan, 1993, 314.
Barnai Jacob. “Takanot Yerushalayim ba-Me’ah ha-Shmoneh-‘Esreh ke-Makor le-Hakarat ha-Hevrah, ha-Kalkalah veha-Pe‘ilut ha-Yom-Yomit shel ha-Kehilah ha-Yehudit.” In Prakim be-Toldot Yerushalayim be-Reshit ha-Tkufah ha-‘Othmanit, edited by Cohen Amnon. Jerusalem: Yad Izhak Ben-Zvi, 1979, 271316.
Barnett Michael N. Confronting the Costs of War: Military Power, State, and Society in Egypt and Israel. Princeton: Princeton University Press, 1992.
Bartlett Bruce. “Is Voluntary Taxation a Viable Option?Tax Notes 135 (June 11, 2012): 1403–6.
Barzilai Gad. “The Ambivalent Language of Lawyers in Israel: Liberal Politics, Economic Liberalism, Silence, and Dissent.” In Fighting for Political Freedom: Comparative Studies of the Legal Complex and Political Liberalism, edited by Halliday Terence C., Karpik Lucien, and Feeley Malcolm M.. Oxford: Hart, 2007, 247–77.
Bauer Yehuda. The Death of the Shtetl. New Haven: Yale University Press, 2010.
Baxendale Sidney J.Taxation of Income in Israel and the West Bank: A Comparative Study.” Journal of Palestine Studies 18 (1989): 134–41.
Bayly C. A. The Birth of the Modern World: 1780–1914. Oxford: Blackwell, 2004.
Bazak Jacob. Hilkhot Misim ba-Mekorot ha-‘Ivriyim. Jerusalem: Muze’on le-Misim, 1964.
Beer Yishai. “Taxation under Conditions of Inflation: The Israeli Experience.” Tax Notes International 5 (1992): 299306.
Beito David T. Taxpayers in Revolt: Tax Resistance during the Great Depression. Chapel Hill: University of North Carolina Press, 1989.
[Ben-Bassat Committee]. “Dokh ha-Vaʻadah ha-Tsiburit le-Reformah be-Mas Hakhnasah.” Jerusalem, May 2000. http://ozar.mof.gov.il/reform/basat_report.htm.
Ben-Bassat Yuval. “In Search of Justice: Petitions Sent from Palestine to Istanbul from the 1870’s Onwards.” Turcica 41 (2009): 89114.
Ben-Bassat Yuval. Petitioning the Sultan: Protests and Justice in Late Ottoman Palestine. London: I. B. Tauris, 2013.
Ben-Bassat Yuval, and Zachs Fruma, “Correspondence Manuals in Nineteenth-Century Greater Syria: Between the Arzuhalci and the Advent of Popular Letter Writing.” Turkish Historical Review 4 (2013): 125.
Ben-David Y.Ha-Mivneh ha-Hevrati shel ha-Miktso‘ot ha-Hofshiyim be-Yisrael.” Ph.D. diss., Hebrew University, 1956.
Ben-Gurion David. Yihud vi-Yeʻud. Jerusalem: Misrad Rosh ha-Memshalah, 1950.
Ben-Porat Amir. Heykhan hem ha-Burganim ha-Hem? Toldot ha-Burganut ha-Yisre’elit. Jerusalem: Magnes, 1999.
Ben-Porat Amir. Keytsad Na‘astah Yisrael Kapitalistit. Haifa: Pardes, 2011.
Ben-Porath Y., and Bruno M.. “Reply to Dr. Radian.” Journal of Public Economics 11 (1979): 395–6.
[Ben-Shahar Committee]. Hamlatsot le-Shinuy ha-Mas ha-Yashir: Din ve-Heshbon ha-Veʻadah le-Reformah ba-Misim. Jerusalem: Ha-Madpis ha-Memshalti, 1975.
Berger Mordekhai, ed. Kofer ha-Yishuv. Jerusalem: Muze’on le-Misim, 1964.
Berger Mordekhai, Magbit ha-Hitgayshut veha-Hatsalah. Jerusalem: Muze’on le-Misim, 1970.
Berger Mordekhai, Neshek le-Yisrael: Keren ha-Magen, ha-Homah. Jerusalem: Muze’on le-Misim, 1968.
Bernstein Deborah S. Nashim ba-Shulayim: Migdar ve-Leumiyut be-Tel Aviv ha-Mandatorit. Jerusalem: Yad Izhak Ben-Zvi, 2008.
Beron K. J., Tauchen Helen V., and Witte Ann Dryden. “The Effects of Audits and Socioeconomic Variables on Compliance.” In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Slemrod Joel. Ann Arbor: University of Michigan Press, 1992, 6790.
Birla Ritu. Stages of Capital: Law, Culture, and Market Governance in Late Colonial India. Durham, NC: Duke University Press, 2009.
Birnhack Michael D. Colonial Copyright: Intellectual Property in Mandate Palestine. Oxford: Oxford University Press, 2012.
Blank Joshua D.Reconsidering Corporate Tax Privacy.” NYU Journal of Law and Business 11 (2014): 31121.
Blank Joshua D.What’s Wrong with Shaming Corporate Tax Abuse.” Tax Law Review 62 (2009): 539–90.
Blank Joshua D., and Staudt Nancy. “Corporate Shams.” NYU Law Review 87 (2012): 1641–712.
Bloom Etan. “The ‘Administrative Knight’ – Arthur Ruppin and the Rise of Zionist Statistics.” Tel Aviver Jahrbuch für deutsche Geschichte 35 (2007): 183203.
Bogoch Bryna, and Holzman-Gazit Yifat. “Mutual Bonds: Media Frames and the Israeli High Court of Justice.” Law and Social Inquiry 33 (2008): 5387.
Bonney Richard. “Introduction” to The Rise of the Fiscal State in Europe, c.1200–1815, edited by Bonney Richard. Oxford: Oxford University Press, 1999, 117.
Bonney Richard and Ormrod W. M.. “Introduction: Crises, Revolutions and Self-Sustained Growth: Towards a Conceptual Model of Change in Fiscal History.” In Crises, Revolutions and Self-Sustained Growth: Essays in European Fiscal History, 1130–1830, edited by Ormrod W. M., Bonney Margaret, and Bonney Richard. Stamford: Shaun Tyas, 1999, 121.
Booth Anne. “Night Watchman, Extractive, or Developmental States? Some Evidence from Late Colonial South-East Asia.” Economic History Review 60 (2007): 241–66.
Bracha Oren. “Safek Miskenim, Safek Mesukanim: Ha-Mistanenim, ha-Hok u-Veyt ha-Mishpat ha-Elyon 1948–1954.” ‘Iyuney Mishpat 21 (1998): 333–85.
Braude Benajamin, and Lewis Bernard, eds. Christians and Jews in the Ottoman Empire. New York: Holmes and Meier, 1982.
Brown L. Carl. “The Setting: An Introduction.” In Imperial Legacy: The Ottoman Imprint on the Balkans and the Middle East, edited by Brown L. Carl. New York: Columbia University Press, 1996, 112.
Brownlee W. Elliot. Federal Taxation in America: A Short History. 2nd edn. Cambridge: Cambridge University Press, 2004.
Brownlee W. Elliot, Ide Eisaku, and Fukagai Yasunori, eds. The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge: Cambridge University Press, 2013.
Brun Nathan. Shoftim u-Mishpetanim be-Erets Yisrael: Beyn Kushta le-Yerushalyim 1900–1930. Jerusalem: Magnes, 2008.
Budden Robert. “The IFLR Top 40: The World’s Largest Law Firms.” International Financial Law Review 11 (1992): 1316.
Bunton Martin. Colonial Land Policies in Palestine, 1917–1936. Oxford: Oxford University Press, 2007.
Bunton Martin. ed. Land Legislation in Mandate Palestine. Cambridge: Cambridge Archive Editions, 2009.
Burg David F. A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present. New York: Routledge, 2004.
Bush Barbara, and Maltby Josephine. “Taxation in West Africa: Transforming the Colonial Subject into the ‘Governable Person’.” Critical Perspectives on Accounting 15 (2004): 534.
Campos Michelle U.Making Citizens, Contesting Citizenship in Late Ottoman Palestine.” In Late Ottoman Palestine: The Period of Young Turk Rule, edited by Ben-Bassat Yuval and Ginio Eyal. London: I. B. Tauris, 2011, 1733.
Campos Michelle U. Ottoman Brothers: Muslims, Christians and Jews in Early Twentieth-Century Palestine. Stanford: Stanford University Press, 2011.
Caplan Kimmy. “Hitpat’hutam shel Maagaley Hibadlut be-Kerev Haredim Kana’im: ‘Amram Blau ke-Mikre Mivhan.” Zion 76 (2011): 179218.
Capozzola Christopher. Uncle Sam Wants You: World War I and the Making of the Modern American Citizen. New York: Oxford University Press, 2008.
Caron Paul L.Tax Myopia, or Mamas Don’t Let Your Babies Grow Up to Be Tax Lawyers.” Virginia Tax Review 13 (1994): 517–90.
Charlesworth Neil.The Problem of Government Finance in British India: Taxation, Borrowing and the Allocation of Resources in the Inter-war Period.” Modern Asian Studies 19 (1985): 521–48.
Chigier M.The Rabbinical Courts in the State of Israel.” Israel Law Review 2 (1967): 147–81.
Chodorow Adam S.Biblical Tax Systems and the Case for Progressive Taxation.” Journal of Law and Religion 23 (2008): 5196.
Chodorow Adam S.Maaser Kesafim and the Development of Tax Law.” Florida Tax Review 8 (2007): 153208.
Christensen John, and Murphy Richard. “The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the Bottom Line.” Development 47:3 (2004): 3744.
Clarke Peter. “Exploring the History of Accounting in Cyprus.” Global Business and Economics Review 13 (2011): 281–95.
Clarke Peter, and Varnava Andrekos. “Accounting in Cyprus during the Last Four Decades of British Rule: Post-World War I to Independence (1918–1960).” Accounting History 18 (2013): 293315.
Cocks R.Victorian Barristers, Judges and Taxation: A Study in the Expansion of Legal Work.” In Law, Economy and Society, 1750–1914: Essays in the History of English Law, edited by Rubin G. R. and Sugarman D.. Abingdon: Professional Books, 1984, 445–69.
Cohen Amnon. Palestine in the 18th Century: Patterns of Government and Administration. Jerusalem: Magnes, 1973.
Cohen Amnon, and Lewis Bernard. Population and Revenue in the Towns of Palestine in the Sixteenth Century. Princeton: Princeton University Press, 1978.
Cohen Elizabeth F. Semi-Citizenship in Democratic Politics. Cambridge: Cambridge University Press, 2009.
Cohen Hillel. Good Arabs: The Israeli Security Agencies and the Israeli Arabs, 1948–1967. Berkeley: University of California Press, 2010.
Cohen Julia Phillips. Becoming Ottomans: Sephardi Jews and Imperial Citizenship in the Modern Era. Oxford: Oxford University Press, 2014.
Cohen Mark R. Poverty and Charity in the Jewish Community of Medieval Egypt. Princeton: Princeton University Press, 2005.
Cooper Frederick. Colonialism in Question: Theory, Knowledge, History. Berkeley: University of California Press, 2005.
Coşgel Metin M.Efficiency and Continuity in Public Finance: The Ottoman System of Taxation.” International Journal of Middle East Studies 37 (2005): 567–86.
Coşgel Metin M.Ottoman Tax Registers (Tahrir Defterleri).” Historical Methods 37 (2004): 87100.
Coşgel Metin M.The Political Economy of Law and Economic Development in Islamic History,” in Law and Long-Term Economic Change, edited by van Zanden Jan Luiten and Ma. Debin Stanford: Stanford University Press, 2011, 158–77.
Coşgel Metin M.Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria, and Transjordan in the Sixteenth Century.” Explorations in Economic History 43 (2006): 332–56.
Coşgel Metin M., and Miceli Thomas J.. “Tax Collection in History.” Public Finance Review 37 (2009): 399420.
Dagan Tsilly, Krever Rick, Likhovski Assaf, and Margalioth Yoram, eds., “Comparative Tax Law and Culture.” Special issue, Theoretical Inquiries in Law 11 (2010): 469821.
Dagan Tsilly, Likhovski Assaf, and Margalioth Yoram. “The Legacy of UK Tax Law in Israel.” British Tax Review, 2008, 271–84.
Dagan Tsilly, and Margalit Avital. “Tax, State and Utopia.” Virginia Tax Review 33 (2014): 549–78.
Danin Ezra, and Shimoni Yaʻacov, eds. Teʻudot u-Dmuyot mi-Ginzey ha-Knufiyot ha-ʻArviyot bi-Me’oraʻot 1936–1939. 2nd edn. Jerusalem: Magnes, 1981.
Darling Linda T. A History of Social Justice and Political Power in the Middle East: The Circle of Justice from Mesopotamia to Globalization. New York: Routledge, 2013.
Darling Linda T. Revenue-Raising and Legitimacy: Tax Collection and Finance Administration in the Ottoman Empire, 1560–1660. Leiden: Brill, 1996.
Daunton Martin. Just Taxes: The Politics of Taxation in Britain, 1914–1979. Cambridge: Cambridge University Press, 2002.
Daunton Martin. State and Market in Victorian Britain: War, Welfare and Capitalism. Woodbridge: Boydell Press, 2008.
Daunton Martin. Trusting Leviathan: The Politics of Taxation in Britain, 1799–1914. New York: Cambridge University Press, 2001.
Davenport-Hines Richard, ed. Letters from Oxford: Hugh Trevor-Roper to Bernard Berenson. London: Phoenix, 2007.
Deu‘el Michael, ed. Diney Misim: Lefi Hartsa’otav shel A. Witkon. Jerusalem: Akademon, 1953/54.
Devos Ken. Factors Influencing Individual Taxpayer Compliance Behaviour. Dordrecht: Springer, 2014.
Devos Ken, and Zackrisson Marcus. “Tax Compliance and the Public Disclosure of Tax Information: An Australia/Norway Comparison.” eJournal of Tax Research 13 (2015): 108–29.
De Vries David. “National Construction of Occupational Identity: Jewish Clerks in British-Ruled Palestine.” Comparative Studies in Society and History 39 (1997): 373400.
Dezalay Yves, and Garth Bryant G.. Asian Legal Revivals: Lawyers in the Shadow of Empire. Chicago: University of Chicago Press, 2010.
Dezalay Yves, and Garth Bryant G.. The Internationalization of Palace Wars: Lawyers, Economists and the Contest to Transform Latin American States. Chicago: University of Chicago Press, 2002.
Dinur Yosef. Maʻam be-Yisrael be-Hit’havuto: Skirah Historit. Jerusalem: Muze’on le-Misim, 1988.
Diskin Talia. Mishpat mi-Shelanu: Hok u-Musar be-ʻItonut ha-Yeladim veha-Noʻar bi-Medinat Yisrael, 1948–1958. Ph.D. diss., Tel Aviv University, submitted 2016.
Doumani Beshara. Rediscovering Palestine: Merchants and Peasants in Jabal Nablus, 1700–1900. Berkeley: University of California Press, 1995.
Dowty Alan. “Israel’s First Decade: Building a Civic State.” In Israel: The First Decade of Independence, edited by Troen S. Ilan and Lucas Noah. Albany: SUNY Press, 1995, 3150.
Dror Yehezkel. “Public Administration: Four Cases from Israel and the Netherlands.” In The Uses of Sociology, edited by Lazarsfeld Paul F., Sewell William H., and Wilensky Harold L.. New York: Basic Books, 1967, 418–26.
Dubber Markus D.The Schizophrenic Jury and Other Palladia of Liberty: A Critical Historical Analysis.” Comparative Legal History 3 (2016): 307–24.
Duman Daniel. “The Creation and Diffusion of a Professional Ideology in Nineteenth Century England.” Sociological Review 27 (1979): 113–38.
Edwards John Richard, and Walker Stephen P., eds. The Routledge Companion to Accounting History. New York: Routledge, 2009.
El-Eini Roza I. M.Government Fiscal Policy in Mandatory Palestine in the 1930s.” Middle Eastern Studies 33 (1997): 570–96.
El-Eini Roza I. M.Rural Indebtedness and Agricultural Credit Supplies in Palestine in the 1930s.” Middle Eastern Studies 33 (1997): 313–37.
Elkins David. “Taxing Income under Inflationary Conditions: The Israeli Experience.” SMU Law Review 60 (2007): 363–81.
Elon Menachem. Jewish Law: History, Sources, Principles – Ha-Mishpat ha-Ivri. Translated by Bernard Auerbach and Melvin J. Sykes. Philadelphia: Jewish Publication Society, 1994.
Elon Menachem. ed. The Principles of Jewish Law. Jerusalem: Encyclopaedia Judaica, 1975.
Eichelgrün G[abriel]. “Income-Tax in British Colonies.” Economic Journal 58 (1948): 128–32.
Eichelgrün G[abriel]. Palästinensischer Einkommensteuerführer, abgeschlossen zum 9. April 1944. Haifa: G. Eichelgrün, 1944.
Eichelgrün G[abriel]. Palestine Company Profits Tax 1945. Haifa: Paltax, 1945.
Eichelgrün G[abriel]. Palestine Income Tax Guide. Haifa: Paltax, 1945.
Engel David L.An Approach to Corporate Social Responsibility.” Stanford Law Review 32 (1979): 198.
Engelstein Laura. “Combined Underdevelopment: Discipline and the Law in Imperial and Soviet Russia.” American Historical Review 98 (1993): 338–53.
Erez-Blum Shimon. “ʻHa-Mahteret ha-Yuridit’: Hishtalvutam shel ‘Orkhey-Din Yehudim ba-Ma’avak ha-Tsiyoni ba-Shanim 1938–1947 be-Palestinah.” JSD diss., Tel Aviv University, 2012.
Erkan Mehmet, and Elitaş Cemal. “Accounting Education in [the] Ottoman State.” International Journal of Business and Social Science 2:13 (2011): 210–14.
Ernst Daniel R. Tocqueville’s Nightmare: The Administrative State Emerges in America, 1900–1940. Oxford: Oxford University Press, 2014.
Eshed Aliza. “Mas Hakhnasah Hu Lo Rak Goveh Misim Hu Gam Mehanekh.” Beyn ha-Shumot: Bit’on ʻOvdey Agaf Mas Hakhnasah ve-Misuy Mekarkeʻin 37 (April 2001): 5.
ʻEtz-Hadar Avraham. Ilanot: Le-Toldot ha-Yishuv be-Erets Yisrael 1830–1920. Tel Aviv: Dfus Niv, 1967.
Evans Alfred B., Jr. “Civil Society in the Soviet Union?” In Russian Civil Society: A Critical Assessment, edited by Alfred B. Evans Jr., Laura A. Henry, and Lisa McIntosh Sundstrom. Armonk: M. E. Sharpe, 2006, 2854.
Feldman Arye L.Tshuvot Hakhmey Bartselonah ve-Kataluniyah be-Inyan Misim ve-Arnoniyot ve-Dina de-Malkhuta Dina.” Gnuzot: Kovets-‘Et li-Gnuzot Rishonim 1 (1984): 6798.
Feldman Ilana. Governing Gaza: Bureaucracy, Authority, and the Work of Rule, 1917–1967. Durham, NC: Duke University Press, 2008.
Fellman Abraham. The Palestine Income Tax: Law and Practice. Tel Aviv: Lapid, 1946.
Findley Carter Vaughn. “The Ottoman Administrative Legacy and the Modern Middle East.” In Imperial Legacy: The Ottoman Imprint on the Balkans and the Middle East, edited by Brown L. Carl. New York: Columbia University Press, 1996, 158–73.
Fisher Jasmine M.Fairer Shores: Tax Havens, Tax Avoidance, and Corporate Social Responsibility.” Boston University Law Review 94 (2014): 337–65.
Forman Geremy. “Law and the Historical Geography of the Galilee: Israel’s Litigatory Advantages during the Special Operation of Land Settlement.” Journal of Historical Geography 32 (2006): 796817.
Forman Geremy. “Military Rule, Political Manipulation, and Jewish Settlement: Israeli Mechanisms for Controlling Nazareth in the 1950s.” Journal of Israeli History 25 (2006): 335–59.
Foucault Michel. The Birth of Biopolitics: Lectures at the Collège de France, 1978–1979. Edited by Senellart Michel. Translated by Graham Burchell. Basingstoke: Palgrave Macmillan, 2010.
Foucault Michel. Discipline and Punish: The Birth of the Prison. 2nd edn. New York: Vintage Books, 1995.
Foucault Michel. Madness and Civilization: A History of Insanity in the Age of Reason. Translated by Richard Howard. London: Routledge, 1989.
Foucault Michel. Security, Territory, Population: Lectures at the Collège de France, 1977–1978. Edited by Senellart Michel. Translated by Graham Burchell. Basingstoke: Palgrave Macmillan, 2009.
Foucault Michel. “Society Must Be Defended”: Lectures at the Collège de France, 1975–1976. Edited by Bertani Mauro and Fontana Alessandro. Translated by David Macey. New York: Picador, 1997.
Franke Nikolaus, Schreier Martin and Kaiser Ulrike. “The ‘I Designed It Myself’ Effect in Mass Customization.” Management Science 56 (2010): 125–40.
Frankema Ewout. “Raising Revenue in the British Empire, 1870–1940: How ‘Extractive’ Were Colonial Taxes?Journal of Global History 5 (2010): 447–77.
Frecknall-Hughes Jane. “Contextualising the Development of the Tax Profession: Some First Thoughts.” In vol. 5 of Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2011, 177–91.
Frecknall-Hughes Jane, and McKerchar Margaret. “Historical Perspectives on the Emergence of the Tax Profession: Australia and the UK.” Australian Tax Forum 28 (2013): 275–88.
Frecknall-Hughes Jane, and McKerchar Margaret. “The History and Development of the Taxation Profession in the UK and Australia.” In vol. 6 of Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2013, 421–48.
Freedman Judith, ed. “The Legacy of UK Taxation.” Special issue, British Tax Review, 2008, 197306.
Frenkel Aharon, and Rachman Yosef. “Ha-Yahas le-Haalamot Mas ba-Mishpat ha-Ivri.” Magal: Hidushey Torah u-Ma’amarim 11 (1995): 237–96.
Frenkel Michal, and Shenhav Yehouda. “From Americanization to Colonization: The Diffusion of Productivity Models Revisited.” Organization Studies 24 (2003): 1537–61.
Frenkel Yehoshua. “Mavo le-Toldot ha-Yahasim ha-Agrarim be-Erets Yisrael ba-Tkufah ha-Mamlukit: Hagdarot Mishpatiyot shel Mekarkein, Misim ve-’Ikarim.” Ofakim be-Geografiyah 4445 (1996): 97113.
Friedman Lawrence M. Total Justice. New York: Russell Sage Foundation, 1985.
Friedman Menachem. “Haredim and Palestinians in Jerusalem.” In Jerusalem: A City and its Future, edited by Berger Marshall J. and Ahimeir Ora. Syracuse, NY: Syracuse University Press, 2002, 235–55.
Frishman Olga. “Court-Audience Relationships in the 21st Century.” Mississippi Law Journal (forthcoming).
Gabai Yoram. “Mas ʻErekh Musaf ba-Shanim 1976–1978.” In ʻIdkunim le-Sefer Hitpat’hut ha-Misim be-Erets Yisrael: Legabey ha-Shanim 1964–1978, edited by Mandel Avraham and Arin Asher. Jerusalem: Muze’on le-Misim, 1982, 107–15.
Gal Binyamin. Misim u-Migbaʻot: Komedyah be-Shalosh Tmunot. Tel Aviv: Merkaz Yisre’eli le-Dramah, n.d.
Gardner Leigh A. Taxing Colonial Africa: The Political Economy of British Imperialism. Oxford: Oxford University Press, 2012.
Gelber Yoav. Moledet Hadashah. Jerusalem: Leo Baeck Institute, 1990.
Genachowski Dov. Sipurim Yerushalmiyim. Jerusalem: Karta, 1989.
Gerber Haim. “A New Look at the Tanzimat: The Case of the Province of Jerusalem.” In Palestine in the Late Ottoman Period: Political, Social, and Economic Transformation, edited by Kushner David. Jerusalem: Yad Izhak Ben-Zvi, 1986, 3045.
Gerber Haim. Ottoman Rule in Jerusalem, 1890–1914. Berlin: Klaus Schwarz, 1985.
Ghandour Zeina B. A Discourse on Domination in Mandate Palestine: Imperialism, Property and Insurgency. Abingdon: Routledge, 2010.
Gil Moshe. “Ha-Misim be-Erets Yisrael bi-Tkufat ha-Kibush ha-Muslemi ha-Rishonah (634–1099).” Zion 45(1980): 268–85.
Gilbar Gad. “Megamot ba-Hitpat’hut ha-Demografit shel ha-Falastinim 1870–1948.” In Ha-Tnuʻah ha-Leumit ha-Falastinit: me-ʻImut le-Hashlamah?, edited by Ma‘oz Moshe and Kedar B. Z., 2nd edn. Tel Aviv: Misrad ha-Bitahon, 1997, 1326.
Gliksberg David. “Does the Law Matter? Win Rates and Law Reforms.” Journal of Empirical Legal Studies 11 (2014): 378407.
Gliksberg David. Gvulot Tikhnun ha-Mas: Sivug Mehadash shel ʻIska’ot le-Tsorekh Mas. Jerusalem: Ha-Makhon le-Mehkarey Hakikah, 1990.
Gliksberg David. “The Judicial Tax Revolution: From a Subject and Immigrant Society to a Mature Society.” British Tax Review, 2012, 553–78.
Gliksberg David. “Ha-Mishpatizatsyah shel ha-Misim: ‘Al Zikato shel ha-Siyah ha-Misi la-Siyah ha-Mishpati ha-Klali.” Misim 23(4) (2009): A-1–A-24.
Gliksberg David, ed. Reformot Mas. Jerusalem: Ha-Makhon le-Mehkarey Hakikah, 2005.
Goadby Frederic M., and Doukhan Moses J.. The Land Law of Palestine. Tel Aviv: Shoshany, 1935.
Goitein S. D. A Mediterranean Society: The Jewish Communities of the Arab World as Portrayed in the Documents of the Cairo Geniza. vol. 2. The Community. Berkeley: University of California Press, 1971.
Golder Ben, ed. Re-reading Foucault: On Law, Power and Rights. Abingdon: Routledge, 2012.
Golder Ben, and Fitzpatrick Peter. Foucault’s Law. New York: Routledge, 2009.
Goldin Simha. Ha-Yihud veha-Yahad: Hidat Hisardutan shel ha-Kvutsot ha-Yehudiyot bi-Yemey ha-Beynayim. Tel Aviv: Ha-Kibbutz ha-Me’uhad, 1997.
Government of Palestine. Report of a Committee on the Economic Conditions of Agriculturalists in Palestine and the Fiscal Measures of Government in Relation Thereto. Jerusalem: Greek Conv. Press, 1930.
Government of Palestine. Report by the Registrar of Cooperative Societies on Developments during the Years 1921–1937. Jerusalem: Government Printer, 1938.
Granovsky A. The Fiscal System of Palestine. Jerusalem: Palestine and Near East Publications, 1935.
Great Britain. Report … on the Administration of Palestine and Trans-Jordan for the Year 1938. London: HMSO, 1939.
Great Britain. Report of the Inter-Departmental Committee on Income Tax in the Colonies Not Possessing Responsible Government. London: HMSO, 1922.
Greenberg Yitzhak. “Financing the War of Independence.” Studies in Zionism 9 (1988): 6380.
Gross Nachum. “Ha-Mahlakah le-Kalkalah ba-Universitah ha-ʻIvrit bi-Shnot ha-Hamishim.” Discussion Paper 04.06, Morris Falk Institute for Economic Research in Israel, 2004.
Gross Nachum. “Ha-Medinyut ha-Kalkalit shel Memshelet Erets-Yisrael bi-Tkufat ha-Mandat.” In Lo ʻAl ha-Ru’ah Levadah: ʻIyunim ba-Historiyah ha-Kalkalit shel Erets Yisrael ba-ʻEt ha-Hadashah. Jerusalem: Yad Izhak Ben-Zvi, 1999, 172227.
Gross Nachum. “Kalkalat Yisrael.” In ʻIdan: He-ʻAsor ha-Rishon 1948–1958, edited by Yablonka Hanna and Zameret Zvi. Jerusalem: Yad Izhak Ben-Zvi, 1997, 137150.
Gross Nachum. “Kalkalat Yisrael, 1954–1967.” In ‘Idan: He-‘Asor ha-Sheni, edited by Yablonka Hanna and Zameret Zvi. Jerusalem: Yad Izhak Ben-Zvi, 2000, 2946.
Gross Nachum. “Madaʻey ha-Hevrah ba-Universitah ha-ʻIvrit ʻad 1948/9: Tokhniyot ve-Hat’halot.” In Toldot ha-Universitah ha-ʻIvrit: Hitbasesut ve-Tsmihah, edited by Lavski Hagit. Jerusalem: Magnes, 2005, 503–41.
Gross Nachum T., and Metzer Jacob. “Public Finance in the Jewish Community in Interwar Palestine.” Research in Economic History 3 (1978): 87159.
Gross Walter. “The Zionist Students’ Movement.” Leo Baeck Institute Yearbook 4 (1959): 143–64.
Grout V., and Sabine B.. “The First Hundred Years of Tax Cases.” British Tax Review, 1975, 7583.
Gruenbaum Y. Ha-Shekel: Ezrahut Tsiyonit. Jerusalem: Hanhalat ha-Histadrut ha-Tsiyonit, 1936.
Grunhaus Nechama. “Nohal Maʻasi u-Basis Hilkhati le-Gviyat Mas ha-Kniyah bi-Kehilat Izmir.” Pe‘amim 116 (2008): 79116.
Gvirtz Yael. Sefer ha-Yovel: 50 Shnot Lishkah 1961–2011. N.p.: Lishkat ‘Orkhey ha-Din, [2011].
Hacker Daphna. “Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax.” Law and Ethics of Human Rights 8 (2014): 59101.
Hadfield Gillian K., and Weingast Barry R.. “Law without the State: Legal Attributes and the Coordination of Decentralized Collective Punishment.” Journal of Law and Courts 1 (2013): 334.
Haj Rafiq. “Ha-Heʻanut le-Tashlum Misim ʻIroniyim ba-Hevrah ha-ʻArvit be-Yisrael ke-Mikreh Bohan shel ha-Hishtatfut bi-Feʻulah Kolektivit.” In Ha-Shilton ha-Mekomi ba-Hevrah ha-Falastinit be-Yisrael, edited by Jabareen Yousef and Mustafa Mohanad. Haifa: Pardes, 2013, 283323.
Halfin Arye, ed. Vatikey Mas Hakhnasah Mesaprim. Jerusalem: Government Printer, 1971.
Halperin Israel, ed. Pinkas Vaʻad Arabʻa Aratsot. Jerusalem: Mosad Bialik, 1945.
Hanioğlu M. Şükrü. A Brief History of the Late Ottoman Empire. Princeton: Princeton University Press, 2008.
Harari Moran. “Ha-Milyardim ha-Haserim: Tikhnuney Mas Agresivim be-Yisrael ve-Ahrayut Hevratit shel Ta’agidim.” www.clb.ac.il/uploads/TAAGIDIM.pdf.
Hareuveni Imanuel. Leksikon Erets-Yisrael. Tel Aviv: Yedioth Ahronoth, 1999.
Harlaff Amiram. Mi-Yomano shel Praklit. Tel Aviv: Y. Golan, 1993.
Harris Peter. Income Tax in Common Law Jurisdictions: From the Origins to 1820. Cambridge: Cambridge University Press, 2006.
Harris Ron. Ha-Mishpat ha-Yisre’eli – Ha-Shanim ha-Meʻatsvot: 1948–1977. Bnei Brak: Ha-Kibbutz ha-Me’uhad, 2014.
Harris Ron. “State Identity, Territorial Integrity and Party Banning: The Case of a Pan-Arab Political Party in Israel.” Socio-Legal Review 4 (2008): 1965.
Harussi Emanuel. “Bi-Yemey Kofer ha-Yishuv u-Magbit ha-Hitgaysut.” Hed ha-Haganah 13 (October 1961): 1314.
Harussi Emanuel. Sefer ha-Magbit: Magbit ha-Hitgaysut veha-Hatsalah. Tel Aviv: Magbit ha-Hitgaysut veha-Hatsalah, 1949/50.
Harussi Emanuel, and Gutman Nahum. Ma-Ze Kofer ha-Yishuv?: Kol Kore li-Vney ha-Ne‘urim. Tel Aviv: Dfus ha-Po‘el ha-Mizrahi, 1940.
Harvey David. A Brief History of Neoliberalism. Oxford: Oxford University Press, 2005.
Hasseldine John, and Morris Gregory. “Corporate Social Responsibility and Tax Avoidance: A Comment and Reflection.” Accounting Forum 37 (2013): 114.
Hatfield Michael. “Committee Opinions and Treasury Regulation: Tax Lawyer Ethics, 1965–1985.” Florida Tax Review 15 (2014): 675735.
Hatfield Michael. “Legal Ethics and Federal Taxes, 1945–1965: Patriotism, Duties, and Advice.” Florida Tax Review 12 (2012): 157.
Hayashi Kayoko, and Mahir Aydin, eds. The Ottoman State and Societies in Change: A Study of the Nineteenth Century Temettuat Registers. London: Kegan Paul, 2004.
Hełczyński Bronisław. “The Law in the Reborn State.” In Polish Law throughout the Ages, edited by Wagner Wenceslas J.. Stanford: Hoover Institute Press, 1970, 139–76.
Helman Anat. Becoming Israeli: National Ideals and Everyday Life in the 1950s. Waltham, MA: Brandeis University Press, 2014.
Helman Sara. “Militarism and the Construction of Community.” Journal of Political and Military Sociology 25 (1997): 305–32.
Heussler Robert. Yesterday’s Rulers: The Making of the British Colonial Service. Syracuse, NY: Syracuse University Press, 1963.
Heyd Uriel. “Yehudey Erets Yisrael be-Sof ha-Me’ah ha-17 ʻal-Pi Pinkasim Turkiyim shel Mas ha-Gulgolet.” Yerushalayim: Rivʻon le-Heker Yerushaliyim ve-Toldotehah 4 (1952/53): 173–84.
Higgs Edward. The Information State in England. London: Palgrave Macmillan, 2004.
Hildesheimer Meir. “Misim ve-Tashlumehem be-Yahadut Ashkenaz ba-Me’ah ha-17 ʻal-Pi Sifrut ha-She’elot veha-Tshuvot.” Sinai 73 (1973): 263–83.
Hirschl Ran. Towards Juristocracy: The Origins and Consequences of the New Constitutionalism. Cambridge, MA: Harvard University Press, 2004.
Hofri-Winogradow Adam S.Professionals’ Contribution to the Legislative Process: Between Self, Client, and the Public.” Law and Social Inquiry 39 (2014): 96126.
Holland Kevin, Lindop Sarah, and Zainudin Fatimah. “Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports.” British Tax Review, 2016, 310–38.
Holzman-Gazit Yifat. Land Expropriation in Israel: Law, Culture and Society. Aldershot: Ashgate, 2007.
Hope Simpson John. Palestine: Report on Immigration, Land Settlement and Development. London: HMSO, 1930.
Hopwood Anthony G., and Peter Miller, eds. Accounting as a Social and Institutional Practice. Cambridge: Cambridge University Press, 1994.
Horne Alistair. A Savage War of Peace: Algeria, 1954–1962. Rev. edn. New York: Penguin Books, 1987.
Horowitz Dan, and Lissak Moshe. Origins of the Israeli Polity: Palestine Under the Mandate. Translated by Charles Hoffman. Chicago: University of Chicago Press, 1978.
Horowitz Dan, and Lissak Moshe. Trouble in Utopia: The Overburdened Polity of Israel. Albany: SUNY Press, 1989.
Horowitz David. Hayim ba-Moked. Ramat-Gan: Masadah, 1985.
Howard Douglas A.Historical Scholarship and the Classical Ottoman Kanunnames.” Archivum Ottomanicum 14 (1995/96): 79109.
Hughes Matthew. “The Banality of Brutality: British Armed Forces and the Repression of the Arab Revolt in Palestine, 1936–39.” English Historical Review 124 (2009): 313–54.
Hunt Alan. The Sociological Movement in Law. Philadelphia: Temple University Press, 1978.
Hunt Alan, and Wickham Gary. Foucault and Law: Towards a Sociology of Law as Governance. London: Pluto Press, 1994.
Ibn-Ezra Joseph Ben Issac. Masa Melekh: Diney Misim u-Minhagim. Edited by Spiegel Yaakov Shmuel. Jerusalem: Yad ha-Rav Nisim, 1988/89.
Ilan Shahar. Haredim Baʻam: Ha-Taktsivim, ha-Hishtamtut ve-Remisat ha-Hok. Jerusalem: Keter, 2000.
İnalcık Halil. “Kanunname,” In Encyclopedia of Islam. New edn. Leiden: Brill, 1978.
İnalcık Halil with Quataert Donald. An Economic and Social History of the Ottoman Empire, 1300–1914. New York: Cambridge University Press, 1994.
Ironside Kristy. “Rubles for Victory: The Social Dynamics of State Fundraising on the Soviet Home Front.Kritika: Explorations in Russian and Eurasian History 15 (2014): 799828.
İslamoğlu Huri. “Modernities Compared: State Transformations and Constitutions of Property in the Qing and Ottoman Empires.” In Shared Histories of Modernity: China, India and the Ottoman Empire, edited by İslamoğlu Huri and Perdue Peter C.. New Delhi: Routledge, 2009, 109–46.
İslamoğlu Huri. “Politics of Administering Property: Law and Statistics in the Nineteenth-Century Ottoman Empire.” In Constituting Modernity: Private Property in the East and West, edited by İslamoğlu Huri. London: I. B. Tauris, 2004, 276319.
İslamoğlu Huri. “Towards a Political Economy of Legal and Administrative Constitutions of Individual Property.” In Constituting Modernity: Private Property in the East and West, edited by İslamoğlu Huri. London: I. B. Tauris, 2004, 334.
İslamoğlu Huri, and Perdue Peter C.. “Introduction” to Shared Histories of Modernity: China, India and the Ottoman Empire, edited by İslamoğlu Huri and Perdue Peter C.. New Delhi: Routledge, 2009, 120.
İslamoğlu Huri, and Perdue Peter C.. eds. Shared Histories of Modernity: China, India and the Ottoman Empire. New Delhi: Routledge, 2009.
James Kathryn. The Rise of Value-Added Tax. New York: Cambridge University Press, 2015.
Jayal Niraja Gopal. Citizenship and Its Discontents: An Indian History. Cambridge, MA: Harvard University Press, 2013.
Jenkins C. L.1860: India’s First Income Tax.” British Tax Review, 2012, 87116.
Jerusalemer Künstler, 1975. [Bremen]: [Kunsthalle Bremen], 1975.
Jones Carolyn C.Bonds, Voluntarism and Taxation.” In vol. 2 of Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2007, 427–42.
Jones Carolyn C.Class Tax to Mass Tax: The Role of Propaganda in the Expansion of the Income Tax during World War II.” Buffalo Law Review 37 (1988): 685737.
Jones Carolyn C.Mass-Based Income Taxation: Creating a Taxpaying Culture, 1940–1952.” In Funding the Modern American State, 1941–1995: The Rise and Fall of the Era of Easy Finance, edited by Brownlee W. Elliot. Washington, DC: Woodrow Wilson Center Press, 1996, 107–47.
Kabalo Paula. “Beyn Ezrahim le-Medinah Hadashah: Sipurah shel Shurat ha-Mitnadvim.” ‘Iyunim bi-Tkumat Yisrael 13 (2003): 203–32.
Kabalo Paula. “Halutsiyut u-Mekhuyavut Ezrahit ʻal-pi David Ben-Gurion, 1948–1955.” In Hevrah ve-Kalkalah be-Yisrael: Mabat Histori ʻAkhshavi, edited by Bareli Avi, Gutwein Daniel, and Friling Tuvia. Sde Boker: Ben-Gurion Institute Press, 2005, 773802.
Kabalo Paula. “Pioneering Discourse and the Shaping of an Israeli Citizen in the 1950s.” Jewish Social Studies: History, Culture, Society 15:2 (2009): 82110.
Kabalo Paula. Shurat ha-Mitnadvim: Korotav shel Irgun Ezrahim. Tel Aviv: ʻAm ʻOved, 2007.
Kalir Shimʻon. “Kofer ha-Yishuv u-Magbit ha-Hitgaysut.” In Dor ha-Haganah be-Herzliyah, edited by Michaeli B. Z.. Tel Aviv: Irgun Havrey ha-Haganah, 1979, 118–20.
Karlinsky Nahum. “Ha-Ko-Operatsyah ha-Pratit bi-Tkufat ha-Mandat: Ashray ve-Hisahon.” In Kalkalah ve-Hevrah bi-Yemey ha-Mandat: 1918–1948, edited by Bareli Avi and Karlinsky Nahum. Sde Boker: Ben-Gurion Institute Press, 2003, 239–89.
Katvan Eyal. “The ‘Overcrowding the Profession’ Argument and the Professional Melting Pot.” International Journal of the Legal Profession 19 (2012): 301–19.
Kedar Alexandre. “The Jewish State and the Arab Possessor, 1948–1967.” In The History of Law in a Multi-Cultural Society: Israel, 1917–1967, edited by Harris Ron et al. Ashgate: Aldershot, 2002, 311–79.
Kedar Nir. “Ben-Gurion’s Mamlakhtiyut: Etymological and Theoretical Roots.” Israel Studies 7 (2002): 117–33.
Kedar Nir. Ben-Gurion veha-Hukah. Or Yehuda: Dvir, 2015.
Kedar Nir. Mamlakhtiyut: Ha-Tfisah ha-Ezrahit shel David Ben-Gurion. Jerusalem: Yad Izhak Ben-Zvi, 2009.
Kedar Nir. “Ha-Mishpat u-Mekomo ha-Merkazi ba-Historyah ha-Yisre’elit: ‘Al ha-Historiografyah shel ha-Mishpat ha-Yisre’eli u-Trumatah le-Heker Yisrael.” Katedrah 150 (2013): 155–80.
Kennedy Duncan. “The Hermeneutic of Suspicion in Contemporary American Legal Thought.” Law and Critique 25 (2014): 91139.
Kenny Lawrence W., and Winer Stanley L.. “Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime.” International Tax and Public Finance 13 (2006): 181215.
Kerber Linda K. No Constitutional Right to Be Ladies: Women and the Obligations of Citizenship. New York: Hill and Wang, 1998.
Keren Michael. “Economists and Economic Policy Making in Israel: The Politics of Expertise in the Stabilization Program.” Policy Sciences 26 (1993): 331–46.
Khoury Dina Rizk. “Administrative Practice between Religious Law and State Law on the Eastern Frontiers of the Ottoman Empire.” In Shared Histories of Modernity: China, India and the Ottoman Empire, edited by İslamoğlu Huri and Perdue Peter C.. New Delhi: Routledge, 2009, 4673.
Kidron Anat. Beyn Le’om le-Makom: Ha-Kehilah ha-’Ivrit be-Heyfah ha-Mandatorit. Jerusalem: Yad Izhak Ben-Zvi, 2012.
Kimmerling Baruch, and Migdal Joel S.. The Palestinian People: A History. Cambridge, MA: Harvard University Press, 2003.
Kleiman Ephraim. “Israel: Economists in a New State.” History of Political Economy 13 (1981): 548–79.
Kleiman Ephraim. “The Waning of Israeli Etatisme.” Israel Studies 2 (1997): 146–71.
Knesset. “Knesset Election Results.” http://main.knesset.gov.il/mk/elections/Pages/default.aspx.
Kondor Yaakov. Meshek be-Mahteret be-Yisrael uba-‘Olam. Tel Aviv: Tsherikover, 1993.
Kornhauser Marjorie E.Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?Canadian Journal of Law and Jurisprudence 18 (2005): 95117.
Kornhauser Marjorie E.Shaping Public Opinion and the Law in the 1930s: How a ‘Common Man’ Campaign Ended a Rich Man’s Law.” Law and Contemporary Problems 73 (2010): 123–47.
Kornhauser Marjorie E.A Tax Morale Approach to Compliance: Recommendations for the IRS.” Florida Tax Review 8 (2007): 599640.
Kornhauser William. The Politics of Mass Society. New York: Free Press 1965.
Kotsonis Yanni. States of Obligation: Taxes and Citizenship in the Russian Empire and Early Soviet Republic. Toronto: University of Toronto Press, 2014.
Krampf Arie. “Economic Planning of the Free Market in Israel during the First Decade: The Influence of Don Patinkin on Israeli Policy Discourse.” Science in Context 23 (2010): 507–34.
Krampf Arie. Ha-Mekorot ha-Le’umiyim shel Kalkalat ha-Shuk: Pitu’ah Kalkali bi-Tkufat ‘Itsuvo shel ha-Kapitalizm ha-Yisre’eli. Jerusalem: Magnes, 2015.
Krampf Arie. “Reception of the Developmental Approach in the Jewish Economic Discourse of Mandatory Palestine, 1934–1938.” Israel Studies 15 (2010): 80103.
Kreitner Roy. “The Jurisprudence of Global Money.” Theoretical Inquiries in Law 11 (2010): 177208.
Kronman Antony T. Max Weber. Stanford: Stanford University Press, 1983.
Kushner David. “Ha-Dor ha-Aharon le-Shilton ha-‘Othmanim be-Erets Yisrael, 1882–1914.” In Toldot ha-Yishuv ha-Yehudi be-Erets Yisrael me-Az ha-‘Aliyah ha-Rishonah: Ha-Tkufah ha-‘Othmanit, edited by Kolatt Israel. Jerusalem: Mosad Bialik, 1989/90, 174.
Kwass Michael. Privilege and the Politics of Taxation in Eighteenth-Century France: Liberté, Égalité, Fiscalité. New York: Cambridge University Press, 2000.
Lahav Pnina. “American Moment[s]: When, How, and Why Did Israeli Law Faculties Come to Resemble Elite U.S. Law Schools?Theoretical Inquiries in Law 10 (2009): 653–97.
Lahav Pnina. Judgment in Jerusalem: Chief Justice Simon Agranat and the Zionist Century. Berkeley: University of California Press, 1997.
Lamb Margaret. “Defining ‘Profits’ for British Income Tax Purposes: A Contextual Study of the Depreciation Cases, 1875–1897.” Accounting Historians Journal 29 (2002): 105–72.
Lamb Margaret. “‘Horrid Appealing’: Accounting for Taxable Profits in Mid-Nineteenth Century England.” Accounting, Organizations and Society 26 (2001): 271–98.
Lamb Margaret. “Taxation.” In The Routledge Companion to Accounting History, edited by Edwards John Richard and Walker Stephen P.. Abingdon: Routledge, 2009, 579–97.
Landau Michael. “Ha-Yishuv bi-Tkufat ha-Saar: ‘Al Kofer ha-Yishuv u-Magbit ha-Hitgaysut veha-Hatsalah.” Masu’ah: Kovets Shanti le-Toda‘at ha-Sho’ah veha-Gvurah 5 (1977): 179–98.
Lapidoth Arye. ʻEkronot Mas Hakhnasah ve-Mas Rivhey Hon. Jerusalem: Muze’on le-Misim, 1970.
Lapidoth Arye. Evasion and Avoidance of Income Tax: A Comparative Study of English Law and Israeli Law. Jerusalem: Museum of Taxes, 1966.
Lapidoth Arye. “Trends in the Income Tax Legislation of Israel.” In Studies in Israel Legislative Problems, edited by Tedeschi Gad and Yadin Uri. Jerusalem: Magnes Press, 1966, 325–41.
Laron Guy. “The Domestic Sources of Israel’s Decision to Launch the 1956 Sinai Campaign.” British Journal of Middle Eastern Studies 43 (2015): 200–18.
Lazar Hadara. Maʻarekhet ha-Misuy ba-Gadah ha-Maʻaravit uvi-Retsuʻat ʻAzah ke-Makhshir le-Akhifat ha-Shilton bi-Tkufat ha-Hitkomemut. Jerusalem: B’tselem, 1990.
Lerner Ralph. “The Supreme Court as Republican Schoolmaster.” Supreme Court Review, 1967: 127–80.
Levi Margaret. Of Rule and Revenue. Berkeley: University of California Press, 1988.
Levi-Faur David. “The Developmental State: Israel, South Korea, and Taiwan Compared.” Studies in Comparative International Development 33 (1998): 6593.
Levi-Faur David. Ha-Yad ha-Lo Ne‘elamah: Ha-Politikah shel ha-Ti‘us be-Yisrael. Jerusalem: Yad Izhak Ben-Zvi, 2001.
Levin Dov. The Litvaks: A Short History of the Jews of Lithuania. Jerusalem: Yad Vashem, 2000.
Levin Dov. “Yoets ha-Mas – Mekor Samkhuto ve-Maamado, Tkhum Tafkido ve-Akhrayuto.” Heshbona’ut u-Misim 47 (1991): 521.
Levin Itamar. Heshbon Meshutaf: Lishkat Ro’ey Heshbon, Ha-Yishuv veha-Medinah: 80 Shnot Du’ah: 1931–2011. Tel Aviv: Lishkat Ro’ey Heshbon be-Yisrael, 2011.
Levitats Isaac. The Jewish Community in Russia, 1772–1844. New York: Columbia University Press, 1943.
Li Sherry Xin. “Social Identities, Ethnic Diversity, and Tax Morale.” Public Finance Review 38 (2010): 146–77.
Lieberman Evan S.How South African Citizens Evaluate Their Economic Obligations to the State.” Journal of Development Studies 38 (2002): 3762.
Lieberman Evan S. Race and Regionalism in the Politics of Taxation in Brazil and South Africa. New York: Cambridge University Press, 2003.
Lifshitz Shahar. “Diney Zugiyut Hiloniyim ba-Yovel ha-Bah: Beyn ‘Libertaryanizatsyah’ u-Veyn Beyt ha-Mishpat ‘ha-Mehashek’.” Mehkarey Mishpat 17 (2001): 159262.
Likhovski Assaf. “Between Mandate and State: Re-thinking the Periodization of Israeli Legal History.” Journal of Israeli History 19:2 (1998): 3968.
Likhovski Assaf. “Chasing Ghosts: On Writing Cultural Histories of Tax Law.” UC Irvine Law Review 1 (2011): 843–92.
Likhovski Assaf. “The Duke and the Lady: Helvering v. Gregory and the History of Tax Avoidance Adjudication.” Cardozo Law Review 25 (2004): 9531018.
Likhovski Assaf. “Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s.” In vol. 1 of Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2004, 339–77.
Likhovski Assaf. “Is Tax Law Culturally Specific? Lessons from the History of Income Tax Law in Mandatory Palestine.” Theoretical Inquiries in Law 11 (2010): 725–63.
Likhovski Assaf. Law and Identity in Mandate Palestine. Chapel Hill: University of North Carolina Press, 2006.
Likhovski Assaf. “Mishpat ve-Tarbut be-Yisrael be-Fetah ha-Me’ah ha-Esrim ve-Ahat: Heʻarot ʻal Sifro shel Menachem Mautner.” Ha-Mishpat 14 (2010/01): 715–23.
Likhovski Assaf. “Protestantism and the Rationalization of English Law: A Variation on a Theme by Weber.” Law and Society Review 33 (1999): 365–91.
Likhovski Assaf. “Tax Law and Public Opinion: Explaining IRC v Duke of Westminster.” In vol. 2 of Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2007, 183221.
Likhovski Assaf. “‘The Time Has Not Yet Come to Repair the World in the Kingdom of God’: Israeli Lawyers and the Failed Jewish Legal Revolution of 1948.” In Jews and the Law, edited by Galanter Marc et al.. New Orleans: Quid Pro Books, 2014, 359–83.
Likhovski Assaf. “‘Training in Citizenship’: Tax Compliance and Modernity.” Law and Social Inquiry 32 (2007): 665700.
Likhovski Assaf. “Two Horwitzian Journeys.” In Transformations in American Legal History: Essays in Honor of Professor Morton J. Horwitz, edited by Hamilton Daniel W. and Brophy Alfred L.. Cambridge, MA: Harvard University Press, 2008, 300–18.
Littlewood Michael. Taxation without Representation: The History of Hong Kong’s Troublingly Successful Tax System. Hong Kong: Hong Kong University Press, 2010.
Livingston Michael A.Law, Culture and Anthropology: On the Hopes and Limits of Comparative Tax.” Canadian Journal of Law and Jurisprudence 18 (2005): 119–34.
Livingston Michael A.Reinventing Tax Scholarship: Lawyers, Economists and the Role of the Legal Academy.” Cornell Law Review 83 (1998): 365436.
Loftus P. J. National Income of Palestine, 1944. [Jerusalem]: Government Printer, 1946.
Loftus P. J. National Income of Palestine, 1945. [Jerusalem]: Government Printer, 1948.
Loo Ern Chen, and McKerchar Margaret. “The Impact of British Colonial Rule on the Malaysian Income Tax System.” eJournal of Tax Research 12 (2014): 238–52.
Madden Richard Robert. The Turkish Empire: In Its Relations with Christianity and Civilization. London: T. Cautley Newby, 1862.
Malchi Eliezer. Toldot ha-Mishpat be-Erets Yisrael: Mavo Histori la-Mishpat bi-Medinat Yisrael. Tel Aviv: Dinim, 1953.
Maltby Josephine. “‘A Sort of Guide, Philosopher and Friend’: The Rise of the Professional Auditor in Britain.” Accounting, Business and Financial History 9 (1999): 2950.
Mandel Avraham, ed. Hitpat’hut ha-Misim be-Erets Yisrael: Skirah Historit. Jerusalem: Muze’on le-Misim, 1968.
Mandel Avraham, Ma‘arekhet ha-Misim be-Yisrael: Homer ‘Ezer la-Moreh be-Nos’e ha-Misim. Jerusalem: Muze’on le-Misim, 1969.
Mandel Avraham, Ha-Misim ba-Mekorot (Ha-Tanakh, ha-Mishnah veha-Talmudim). Jerusalem, 1987.
Mandel Avraham, ed. Ha-Misim ve-Atah: Ma‘arekhet ha-Misim be-Erets Yisrael ba-‘Avar uva-Hoveh. Jerusalem: Misrad ha-Hinukh veha-Tarbut and Misrad ha-Otsar, 1985.
Mandel Avraham, ed. Ha-Muze’on le-Misim bi-Yerushalyim. Jerusalem: Minhal Hakhnasot ha-Medinah: Ha-Otsar, 1989.
Mandel Avraham, ed. Sefer ha-Yovel shel Agaf Mas Hakhnasah u-Mas Rekhush. Tel Aviv: Yedioth Ahronoth ve-Muze’on le-Misim, 1992.
Mandel Avraham, ed. Vatikey ha-Mekhes bi-Nemal Yafo, Mesaprim. Jerusalem: Muze’on le-Misim, 1967.
Mandel Avraham, and Arin Asher, eds. ʻIdkunim le-Sefer Hitpat’hut ha-Misim be-Erets Yisrael: Legabey ha-Shanim 1964–1978. Jerusalem: Muze’on le-Misim, 1982.
Mandel Avraham, and Habif Sylvia, eds. Albom ha-Mekhes: 100 Shnot Mekhes be-Erets Yisrael. Ramat-Gan and Jerusalem: Masadah and Muze’on le-Misim, 1973.
Maʻoz Moshe. Ottoman Reform in Syria and Palestine, 1840–1861: The Impact of the Tanzimat on Politics and Society. Oxford: Clarendon Press, 1968.
Marcus Joseph. Social and Political History of the Jews in Poland, 1919–1939. Berlin: Mouton Publishers, 1983.
Margalit Avital. “‘Ha-Yeʻarot asher ba-Hem Nirde et ha-Dvash’: Hok, Irgun u-Mivney Ta’agidi be-Hevrat ha-Ovdim.” ‘Iyuney Mishpat 26 (2002): 451510.
Martin Isaac William, Mehrotra Ajay K., and Prasad Monica, eds. The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. New York: Cambridge University Press, 2009.
Mauss Marcel. The Gift: The Form and Reason for Exchange in Archaic Societies. Translated by W. D. Halls. New York: W. W. Norton, 2000.
Mautner Menachem. Law and the Culture of Israel. Oxford: Oxford University Press, 2011.
Mautner Menachem. “Mashber ha-Republikaniyut be-Yisrael.” Mishpat ve-‘Asakim 14 (2012): 559–94.
Mautner Menachem. “Petah Davar: Liberalizm be-Yisrael – ‘Ha-Adam ha-Tov,’ ‘ha-Ezrah ha-Ra‘’ veha-Sigsug ha-Ishi veha-Hevrati.” ‘Iyuney Mishpat 36 (2013): 779.
Mautner Menachem. Yeridat ha-Formalizm ve-ʻAliyat ha-ʻArakhim ba-Mishpat ha-Yisre’eli. Tel Aviv: Maʻagaley Daʻat, 1993.
Mehrotra Ajay K.Anger, Irony, and the Formal Rationality of Professionalism.” Law and History Review 28 (2010): 241–48.
Mehrotra Ajay K. Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929. New York: Cambridge University Press, 2013.
Mehrotra Ajay K.Reviving Fiscal Citizenship.” Michigan Law Review 113 (2015): 943–72.
Mehrotra Ajay K., and Thorndike Joseph J.. “From Programmatic Reform to Social Science Research: The National Tax Association and the Promise and Perils of Disciplinary Encounters.” Law and Society Review 45 (2011): 593630.
Meron Simcha. “Mekorot ha-Mishpat le-Diney Misim etsel Hamishah mi-Poskey Ashkenaz.” Diney Yisrael 3 (1972): 6170.
Mert Ibrahim. “A Historical Overview of Accounting in Turkey.” Internal Auditing and Risk Management 31 (2013): 1525.
Messick Brinkley. The Calligraphic State: Textual Domination and History in a Muslim Society. Berkeley: University of California Press, 1996.
Metzer Jacob. The Divided Economy of Mandatory Palestine. Cambridge: Cambridge University Press, 1998.
Metzer Jacob. “Fiscal Incidence and Resource Transfer between Jews and Arabs in Mandatory Palestine.” Research in Economic History 7 (1982): 87132.
Metzer Jacob. Hon Leumi le-Vayit Leumi: 1919–1921. Jerusalem: Yad Izhak Ben-Zvi, 1979.
Metzer Jacob. “Jews in Mandatory Palestine and Additional Phenomena of Atypical Settler Colonization in Modern Time.” In Settler Economies in World History, edited by Lloyd Christopher, Metzer Jacob, and Sutch Richard. Leiden: Brill, 2013, 169202.
Metzer Omri. “Ha-Politikah shel Hit’ahdut Baʻaley ha-Taʻasiyah bi-Shnot ha-Shloshim: Ha-Ma’amatsim li-Vlimat Mas ha-Hakhnasah vele-Idud Totseret ha-Arets.” ‘Iyunim bi-Tkumat Yisrael 22 (2012): 290324.
Miller Ruth. “The Legal History of the Ottoman Empire.” History Compass 6 (2008): 286–96.
Miller Ylana N. Government and Society in Rural Palestine, 1920–1948. Austin: University of Texas Press, 1985.
Mitchell Timothy. Rule of Experts: Egypt, Techno-Politics, Modernity. Berkeley: University of California Press, 2002.
Molcho Avner. “Kapitalizm ve-ʻha-Derekh ha-Amerikanit’ be-Yisrael: Pir’yon, Nihul veha-Etos ha-Kapitalisti ba-Siyuʻa ha-Tekhni shel Artsot ha-Brit bi-Shnot ha-Hamishim.” In Hevrah ve-Kalkalah be-Yisrael: Mabat Histori ʻAkhshavi, edited by Bareli Avi, Gutwein Daniel, and Friling Tuvia. Sde Boker: Ben-Gurion Institute Press, 2005, 263–94.
Molcho Avner. “Productivization, Economics and the Transformation of Israeli Education, 1948–1965.” Israel Studies 16 (2011): 123–48.
Morag Amotz. Mimun ha-Memshalah be-Yisrael: Hitpat’huyot u-Veʻayot. Jerusalem: Magnes, 1967.
Morgan Kimberly J., and Prasad Monica. “The Origins of Tax Systems: A French-American Comparison.” American Journal of Sociology 114 (2009): 1350–94.
Moses S., Company Profits Tax. Jerusalem: Tarshish, 1945.
Moses S., The Income Tax Ordinance of Palestine: The Income Tax (Amendment) Ordinance, 1942. Jerusalem: Tarshish Books, 1942.
Moses S., The Income Tax Ordinance of Palestine. 2nd edn. Tel Aviv: Bitaon, 1946.
Moses S., The Income Tax Ordinance of Palestine: The Text as Valid Since 1st April, 1944, with Explanations of the 1944 Amendments. Jerusalem: Tarshish Books, 1944.
Moses S., with Schwarz Walter. The 1947 Income Tax Amendments. Tel Aviv: Bitaon, [1947].
Mumford Ann. Taxing Culture: Toward a Theory of Tax Collection Law. Aldershot: Ashgate, 2002.
Mustard and Cress [P. E. F. Cressall]. Palestine Parodies: Being the Holy Land in Verse and Worse. Tel Aviv: Azriel Press, printed for private circulation, 1938.
Nadan Amos. The Palestinian Peasant Economy under the Mandate: A Story of Colonial Bungling. Cambridge, MA: Harvard Center for Middle Eastern Studies, 2006.
Nadel Baruch. Doh Nadel: Hakol ‘al Mas ha-Hakhnasah be-Yisrael. Tel Aviv: A. L. Hotsa’ah Meyuhedet, 1975.
Naor Mordechai. Trumat Ramat-Gan le-Vitahon Yisrael: Yarok-Haki-Adom. Ramat-Gan: Beyt Avraham Krinitzi, 2009.
Naor Moshe. Be-Hazit ha-‘Oref: Tel Aviv ve-Hitgaysut ha-Yishuv be-Milhemet ha-‘Atsma’ut. Jerusalem: Yad Izhak Ben-Zvi, 2009.
Naor Moshe. “From Voluntary Funds to National Loans: The Financing of Israel’s 1948 War Effort.” Israel Studies 11 (2006): 6282.
Naor Moshe. “The Israeli Volunteering Movement Preceding the 1956 War.” Israeli Affairs 16 (2010): 434–54.
Naor Moshe. “Israel’s 1948 War of Independence as a Total War.” Journal of Contemporary History 43 (2008): 241–58.
Naor Moshe. Social Mobilization in the Arab–Israeli War of 1948: On the Israeli Home Front. London: Routledge, 2013.
Nathan Robert R., Gass Oscar, and Creamer Daniel. Palestine: Problem and Promise. Washington, DC: Public Affairs Press, 1946.
Nehring Holger, and Schui Florian, eds., Global Debates about Taxation. Basingstoke: Palgrave Macmillan, 2007.
Nerré Birger. “Tax Culture: A Basic Concept for Tax Politics.” Economic Analysis and Policy 38 (2008): 153–67.
Nevo Gidi. “Ha-Satirah ha-Burganit shel Ephraim Kishon.” In Hevrah ve-Kalkalah be-Yisrael: Mabat Histori ‘Akhshavi, edited by Bareli Avi, Gutwein Daniel, and Friling Tuvia. Sde Boker: Ben-Gurion Institute Press, 2005, 711–45.
Nirenberg David. Communities of Violence: Persecution of Minorities in the Middle Ages. Princeton: Princeton University Press, 1998.
Nonhoff Martin, and Vogelmann Frieder. “Paying for Identity: The Formation of Differentiated Collectives through Taxes.” Unpublished Paper. http://ecpr.eu/Filestore/PaperProposal/52007b86-b202-4b1e-920d-fa284438dfd7.pdf.
Norris Jacob. “Repression and Rebellion: Britain’s Response to the Arab Revolt in Palestine of 1936–39.” Journal of Imperial and Commonwealth History 36 (2008): 2545.
Norton Michael I., Mochon Daniel, and Ariely Dan. “The ‘IKEA Effect’: When Labor Leads to Love.” Journal of Consumer Psychology 22 (2012): 453–60.
Nützenadel Alexander, and Strupp Christoph, eds. Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century. Baden-Baden: Nomos, 2007.
Oats Lynne, ed. Taxation: A Fieldwork Research Handbook. Abingdon: Routledge, 2012.
Oden Robert A., Jr. “Taxation in Biblical Israel.” Journal of Religious Ethics 12 (1984): 162–81.
OECD. OECD Reviews of Labour Markets and Social Policies: Israel. Paris: OECD Publishing, 2010.
Onu Diana, and Oats Lynne. “The Role of Social Norms in Tax Compliance: Theoretical Overview and Practical Implications.” Journal of Tax Administration 1 (2015): 113–37.
Orr Robert. “Reflections on Totalitarianism, Leading to Reflections on Two Ways of Theorizing.” Political Studies 21 (1973): 481–9.
Ottensooser Robert David. The Palestine Pound and the Israel Pound: Transition from a Colonial to an Independent Currency. Geneva: E. Droz, 1955.
Owen Roger. The Middle East in the World Economy 1800–1914. Rev. edn. London: I. B. Tauris, 1993.
Özbudun Ergun. “The Continuing Ottoman Legacy and the State Tradition in the Middle East.” In Imperial Legacy: The Ottoman Imprint on the Balkans and the Middle East, edited by Brown L. Carl. New York: Columbia University Press, 1996, 133–57.
Oz-Salzberger Fania, and Salzberger Eli. “The Secret German Sources of the Israeli Supreme Court.” Israel Studies 3 (1998): 159–92.
Palan Ronen, Murphy Richard, and Chavagneux Christian. Tax Havens: How Globalization Really Works. Ithaca, NY: Cornell University Press, 2010.
Palestine Royal Commission. Minutes of Evidence Heard at Public Sessions. London: HMSO, 1937.
Palestine Royal Commission. Report. London: HMSO, 1937.
Pamuk Şevket. “The Evolution of Fiscal Institutions in the Ottoman Empire.” In The Rise of Fiscal States: A Global History, 1500–1914, edited by Yun-Casalilla Bartolomé and O’Brien Patrick K. with Comín Francisco Comín. Cambridge: Cambridge University Press, 2012, 304–31.
Pamuk Şevket, and Karaman K. Kivanç. “Ottoman State Finances in European Perspective, 1500–1914.” Journal of Economic History 70 (2010): 593629.
Parrillo Nicholas R. Against the Profit Motive: The Salary Revolution in American Government, 1780–1940. New Haven: Yale University Press, 2013.
Patriarca Silvana. Numbers and Nationhood: Writing Statistics in Nineteenth-Century Italy. Cambridge: Cambridge University Press, 1996.
Peled Alon. A Question of Loyalty: Military Manpower Policy in Multiethnic States. Ithaca, NY: Cornell University Press, 1998.
Peled Yoav. The Challenge of Ethnic Democracy: The State and Minority Groups in Israel, Poland and Northern Ireland. New York: Routledge, 2014.
Peled Yoav, and Ophir Adi, eds. Yisrael: Mi-Hevrah Meguyeset le-Hevrah Ezrahit? Tel Aviv: Ha-Kibbutz ha-Me’uhad, 2001.
Peleg Ilan, and Waxman Dov. Israel’s Palestinians: The Conflict Within. Cambridge: Cambridge University Press, 2011.
Penslar Derek J. Shylock’s Children: Economics and Jewish Identity in Modern Europe. Berkeley: University of California Press, 2001.
Plopul A. B., and Tuéni André. L’impot sur le revenu au Liban: Commentaire théorique et pratique de la loi Libanaise du 4 Décembre 1944. Beirut: 1945 [label mounted on title-page: Haifa: Paltax Publishers].
Porat Dina. Hanhagah be-Milkud: Ha-Yishuv Nokhah ha-Sho’ah, 1942–1945. Tel Aviv: ʻAm ʻOved, 1986.
Porath Yehoshua, The Palestinian Arab National Movement 1929–1939: From Riots to Rebellion. London: Frank Cass, 1977.
Porath Yehoshua, and Yaacov Shavit, eds., Ha-Historyah shel Erets Yisrael. Vol. 9, Ha-Mandat ve-Habayit ha-Leumi (1917–1947). Jerusalem: Keter, 1982.
Posner Eric A.Law and Social Norms: The Case of Tax Compliance.” Virginia Law Review 86 (2000): 1781–819.
Radian Alex. “On the Differences between the Political Economy of Introducing and Implementing a Tax Reform: Israel 1975–1978.” Journal of Public Economics 11 (1979): 261–71.
Rafael Amnon E.Tax Reform in Israel.” Israel Law Review 11 (1976): 187215.
Rafael Amnon, with Lazar Shlomi. Vol. 1 of Mas Hakhnasah. 4th edn. Tel Aviv: Ronen, 2009.
Rafael Amnon, Vol. 2 of Mas Hakhnasah. 2nd edn. Tel Aviv: Ronen, 2014.
Rao Gautham. National Duties: Custom Houses and the Making of the American State. Chicago: University of Chicago Press, 2016.
Rao V. K. R. V. Taxation of Income in India. Calcutta: Longmans, 1931.
Rechter Alexander. Diney Yahalomim. Tel Aviv: Shaham, [1984/85].
Reuveny Jacob. Mimshal ha-Mandat be-Erets Yisrael, 1920–1948: Nitu’ah Histori Medini. Ramat-Gan: Bar-Ilan University Press, 1993.
Riesenberg Peter. Citizenship in the Western Tradition: Plato to Rousseau. Chapel Hill: University of North Carolina Press, 1992.
[Riklis L. I.]. “Ba-Maʻarakhah: Kofer ha-Yishuv.” Shorashim: Bamah le-Moʻetset ha-Morim le-Maʻan ha-KKL 3:1 (December 1938): 6.
Rivlin Paul. The Israeli Economy from the Foundation of the State through the 21st Century. New York: Cambridge University Press, 2011.
Robinson Shira. Citizen Strangers: Palestinians and the Birth of Israel’s Liberal Settler State. Stanford: Stanford University Press, 2013.
Rogan Eugene L. Frontiers of the State in the Late Ottoman Empire: Transjordan, 1850–1921. Cambridge: Cambridge University Press, 2002.
Rokach Issac. Pardesim Mesaprim. Ramat-Gan: Masadah, 1970.
Rokah Rachel, ed. Misim u-Ma‘asim. Jerusalem: Misrad ha-Hinukh ve-Misrad ha-Otsar, 1993.
Román José Antonio Sánchez. Taxation and Society in Twentieth-Century Argentina. New York: Palgrave Macmillan, 2012.
Rosman Moshe. Polin: Prakim be-Toldot Yehudey Mizrah Eropah ve-Tarbutam. Tel Aviv: Ha-Universitah ha-Ptuhah, 1994.
Rosolio David, and Klimowsky Ernst Werner. Mas Hakhnasah be-Erets Yisrael. Jerusalem: Kiryat Sefer, 1944.
Rostain Tanina, and Regan Milton C., Jr. Confidence Games: Lawyers, Accountants and the Tax Shelter Industry. Cambridge, MA: MIT Press, 2014.
Roth Jeffrey A., Scholz John T., and Witte Ann D., eds. Taxpayer Compliance. Vol. 1, An Agenda for Research. Philadelphia: University of Pennsylvania Press, 1989.
Rozen Minna. “Litrat ha-Basar: Sahar ha-Basar veha-Ma’avakim ha-Hevratiyim be-Istanbul ha-Yehudit, 1700–1918.” Peʻamim 105–6 (2006): 83126.
Rozin Orit. A Home for All Jews: Citizenship, Rights, and National Identity in the New Israeli State. Translated by Haim Watzman. Waltham, MA: Brandeis University Press, 2016.
Rozin Orit. “Israel and the Right to Travel Abroad 1948–1961.” Israel Studies 15 (2010): 147–76.
Rozin Orit. “Negotiating the Right to Exit the Country in 1950s Israel: Voice, Loyalty, and Citizenship.” Journal of Israeli History 30 (2011): 122.
Rozin Orit. The Rise of the Individual in 1950s Israel: A Challenge to Collectivism. Translated by Haim Watzman. Waltham, MA: Brandeis University Press, 2011.
Rubin Avi. “British Perceptions of Ottoman Judicial Reform in the Late Nineteenth Century: Some Preliminary Insights.” Law and Social Inquiry 37 (2012): 9911012.
Rubin Avi. “From Legal Representation to Advocacy: Attorneys and Clients in the Ottoman Nizamiye Courts.” International Journal of Middle East Studies 44 (2012): 111–27.
Rubin Avi. “Ottoman Judicial Change in the Age of Modernity: A Reappraisal.” History Compass 7 (2009): 119–40.
Rubin Avi. Ottoman Nizamiye Courts: Law and Modernity. New York: Palgrave Macmillan, 2011.
Rudnitzky Arik. “The Contemporary Historiographical Debate in Israel on Government Policies on Arabs in Israel during the Military Administration Period (1948–1966).” Israel Studies 19 (2014): 2447.
Ruppin Arthur. “Income Tax in Palestine: A Premature and Ill-Advised Project – A Serious Menace to Development.” Palestine and Near East Economic Magazine 18–19 (1932): 443–6.
Sagy Yair. “Le-Maan ha-Tsedek? ‘Al Hakamato shel Beyt ha-Mishpat ha-Gavohah le-Tsedek.” ‘Iyune Mishpat 28 (2004): 225–98.
Salaymeh Lena. “Taxing Citizens: Socio-Legal Constructions of Late Antique Muslim Identity.” Islamic Law and Society 23 :4 (2016), 333–67.
Salzmann Ariel. “Citizens in Search of a State: The Limits of Political Participation in the Late Ottoman Empire.” In Extending Citizenship, Reconfiguring States, edited by Hanagan Michael and Tilly Charles. Lanham: Rowman and Littlefield, 1999, 3766.
Samuel Edwin. A Lifetime in Jerusalem: The Memoirs of the Second Viscount Samuel. London: Vallentine, Mitchell, 1970.
Samuel Edwin. Problems of Government in the State of Israel. Jerusalem: R. Mass, 1956.
Samuel Lawrence R. Pledging Allegiance: American Identity and the Bond Drive of World War II. Washington, DC: Smithsonian Institution Press, 1997.
Sandberg Haim. Mekarke‘y Yisrael: Tsiyonut u-Post-Tsiyonut. Jerusalem: Ha-Makhon le-Mehkarey Hakikah, 2007.
Sarfatti Larson Magali. The Rise of Professionalism: A Sociological Analysis. Berkeley: University of California Press, 1977.
Schölch Alexander. Palestine in Transformation, 1856–1882: Studies in Social, Economic and Political Development. Translated by William C. Young and Michael C. Gerrity. Washington, DC: Institute for Palestine Studies, 1993.
Scott James C. Seeing Like a State: How Certain Schemes to Improve the Human Condition Have Failed. New Haven: Yale University Press, 1998.
Seder ha-Haʻarakhah: Mantuva 5455/1695. Jerusalem: Minhal ha-Hakhnasot and Ha-Otsar, 1963.
Segev Tom. 1949–Ha-Yisre’elim ha-Rishonim. Jerusalem: Domino, 1984.
Seikaly Sherene. “Meatless Days: Consumption and Capitalism in Wartime Palestine 1939–1948.” Ph.D. diss., New York University, 2007.
Seikaly Sherene. Men of Capital: Scarcity and Economy in Mandate Palestine. Stanford: Stanford University Press, 2016.
Sela-Sheffy Rakefet. “Integration through Distinction: German-Jewish Immigrants, the Legal Profession and Patterns of Bourgeois Culture in British-Ruled Jewish Palestine.” Journal of Historical Sociology 19 (2006): 3459.
Sela-Sheffy Rakefet. “Ha-‘Yekim’ bi-Sdeh ha-Mishpat u-Dfusim shel Tarbut Burganit bi-Tkufat ha-Mandat.” ‘Iyunim bi-Tkumat Yisrael 13 (2003): 295322.
Shachar Yoram, Harris Ron, and Gross Miron. “Nohagey ha-Histamkhut shel Beyt ha-Mishpat ha-ʻElyon: Nitukhim Kamutiyim.” Mishpatim 27 (1996): 119217.
Shafir Gershon, and Peled Yoav. Being Israeli: The Dynamics of Multiple Citizenship. New York: Cambridge University Press, 2002.
Shamir Ronen. The Colonies of Law: Colonialism, Zionism and Law in Early Mandate Palestine. Cambridge: Cambridge University Press, 2000.
Shamir Ronen. “Suspended in Space: Bedouins under the Law of Israel.” Law and Society Review 30 (1996): 231–57.
Shapira Anita. “Ben Yishuv le-Medinah: Ha-Markivim shelo ‘Avru.” In Leumiyut u-Politikah Yehudit: Perspektivot Hadashot, edited by Reinharz Jehuda, Salmon Yosef, and Shimoni Gideon. Jerusalem: Merkaz Shazar, 1996, 253–71.
Shapira Anita. Israel: A History. Translated by Anthony Berris. Waltham, MA: Brandeis University Press, 2012.
Shavit Tali. “Magbit ha-Hitgaysut veha-Hatsalah.” Master’s thesis, Tel Aviv University, 1988.
Shavit Yaacov. “Meshihiyut, Utopiyah u-Pesimiyut bi-Shnot ha-Hamishim: ‘Iyun ba-Bikoret ‘al ha-Medinah ha-Ben Guryonit.” ‘Iyunim bi-Tkumat Yisrael 2 (1992): 5678.
Shaw Stanford J.The Nineteenth-Century Ottoman Tax Reforms and Revenue System.” International Journal of Middle East Studies 6 (1975): 421–59.
Shiffer Zalman F.Money and Inflation in Israel: The Transition of an Economy to High Inflation.” Federal Reserve Bank of St. Louis Review 64:7 (1982): 2840.
Shilo Shmuel, Dina de-Malkhutah Dina. Jerusalem: Defus Akademi, 1974.
Shmuelevitz Aryeh. The Jews of the Ottoman Empire in the Late Fifteenth and the Sixteenth Centuries: Administrative, Economic, Legal and Social Relations as Reflected in the Responsa. Leiden: Brill, 1984.
Shochat Azriel. “‘Inyeney Misim ve-Hanhagot Tsibur bi-Kehilot Yavan ba-Me’ah ha-16.” Sfunot 11 (1971–1977): 299339.
Shurat ha-Mitnadvim. Sakanah Orevet – mi-Bifnim! Jerusalem, 1956.
Sigusch Volkmar. “Ernst W. Klimowsky.” In Personenlexikon der Sexualforschung, edited by Sigusch Volkmar and Grau Günter. Frankfurt: Campus Verlag, 2009, 366–8.
Singer Amy. Palestinian Peasants and Ottoman Officials: Rural Administration around Sixteenth-Century Jerusalem. Cambridge: Cambridge University Press, 1994.
Skinner Quentin, and Stråth Bo, eds. States and Citizens: History, Theory, Prospects. New York: Cambridge University Press, 2003.
Slemrod Joel, and Yitzhaki Shlomo. “Tax Avoidance, Evasion and Administration.” In vol. 3 of Handbook of Public Economics, edited by Auerbach Alan J. and Feldstein Martin. Amsterdam: Elsevier Science, 2002, 1423–70.
Slutsky Yehuda. Sefer Toldot ha-Haganah. Vol. 2, Part 2, Me-Haganah le-Ma’avak. Tel Aviv: Dfus A. Strud, 1964.
Smith Barbara J. The Roots of Separatism in Palestine: British Economic Policy 1920–1929. London: I. B. Tauris, 1993.
Smyth Rosaleen. “The Genesis of Public Relations in British Colonial Practice.” Public Relations Review 27 (2001): 149–62.
Somekh F. S.Development of Public Accountancy in Israel.” The Israel C.P.A., 1971, 616.
Sparrow James T. Warfare State: World War II Americans and the Age of Big Government. New York: Oxford University Press, 2011.
Spierenburg Pieter. The Spectacle of Suffering: Executions and the Evolution of Repression. Cambridge: Cambridge University Press, 1984.
Sprinzak Ehud. Ish ha-Yashar be-‘Yenav: Illegalizm ba-Hevra ha-Yisre’elit. Tel Aviv: Sifriyat Po‘alim, 1986.
Stampfer Shaul. “Ha-Pushka’ ve-Gilguleyhah: Kupot Erets Yisrael ke-Tofaah Hevratit.” Katedrah 21 (1981): 89102.
Stebbings Chantal. “Bureaucratic Adjudication: The Internal Appeals of the Inland Revenue.” In Judges and Judging in the History of the Common Law and Civil Law from Antiquity to Modern Times, edited by Brand Paul and Getzler Joshua. Cambridge: Cambridge University Press, 2012, 157–74.
Stebbings Chantal. “The General Commissioners of the Income Tax: Assessors or Adjudicators?British Tax Review, 1993, 5264.
Stebbings Chantal. “Income Tax Tribunals: Their Influence and Place in the Victorian Legal System.” In Studies in the History of Tax Law, edited by Tiley John. Oxford: Hart, 2004, 5779.
Stebbings Chantal. “The Origins of the Application of Certiorari to the General Commissioners of Income Tax.” British Tax Review, 1997, 119–30.
Stebbings Chantal. “Popular Perceptions of Income Tax Law in the Nineteenth Century: A Local Tax Rebellion.” Journal of Legal History 22 (2001): 4571.
Stebbings Chantal. The Victorian Taxpayer and the Law: A Study in Constitutional Conflict. Cambridge: Cambridge University Press, 2009.
Stein Kenneth W. The Land Question in Palestine, 1917–1939. Chapel Hill: University of North Carolina Press, 1984.
Steinmo Sven. Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State. New Haven: Yale University Press, 1996.
Sterling Joyce S., and Moore Wilbert E.. “Weber’s Analysis of Legal Rationalization: A Critique and Constructive Modification.” Sociological Forum 2 (1987): 6789.
Stern Yosef. Mas Hakhnasah: Le-Halakhah ule-Maʻaseh. Tel Aviv: Yavneh, 1949.
Sternhell Zeev. The Founding Myths of Israel: Nationalism, Socialism, and the Making of the Jewish State. Translated by David Maisel. Princeton: Princeton University Press, 1999.
Stevens Robert B. Law and Politics: The House of Lords as a Judicial Body, 1800–1976. Chapel Hill: University of North Carolina Press, 1978.
Stewart Miranda. “Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries.” Harvard International Law Journal 44 (2003): 139–90.
Stock Ernest. Partners and Pursestrings: A History of the United Israel Appeal. Lanham: University Press of America, 1987.
Stow Kenneth R. Taxation, Community and State: The Jews and the Fiscal Foundations of the Early Modern Papal State. Stuttgart: Anton Hiersemann, 1982.
Strasman Gavriel. ʻOtey ha-Glimah: Toldot ʻArikhat ha-Din be-Erets Yisrael. Tel Aviv: Lishkat ʻOrkhey ha-Din, 1984.
Strauss Fritz Hermann. The ABC of Income Tax in Palestine. Jerusalem: Achiasaf, 1941.
Sugarman David. “Who Colonized Whom? Historical Reflections on the Intersection between Law, Lawyers and Accountants.” In Professional Competition and Professional Power: Lawyers, Accountants and the Social Construction of Markets, edited by Dezalay Yves and Sugarman David. London: Routledge, 1995, 226–37.
Sunstein Cass R.Social Norms and Social Roles.” Columbia Law Review 96 (1996): 903–68.
Talpir Gabriel. “Avraham Mandel.” Gazit: Yarhon le-Omanut ve-Sifrut 27:9–12 (1970/71): 7980.
Tax Justice Network. Homepage. www.taxjustice.net/.
Taylor Natalie. “Understanding Taxpayer Attitudes through Understanding Taxpayer Identities.” In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by Braithwaite Valerie A.. Aldershot: Ashgate, 2003, 7192.
Thorndike Joseph J. Their Fair Share: Taxing the Rich in the Age of FDR. Washington, DC: Urban Institute Press, 2013.
Thuronyi Victor, ed. Tax Law Design and Drafting. Washington, DC: IMF, 1996.
Thuronyi Victor, and Vanistendael Frans. “Regulation of Tax Professionals.” In vol. 1 of Tax Law Design and Drafting, edited by Thuronyi Victor. Washington, DC: IMF, 1996, 135–63.
Tidhar David. Entsiklopedyah le-Halutsey ha-Yishuv u-Vonav: Dmuyot u-Tmunot. Tel Aviv: Sifriyat Rishonim, 1950.
Tiley John. “Judicial Anti-Avoidance Doctrines: The U.S. Alternatives.” British Tax Review, 1987, 180–97.
Tilly Charles. Coercion, Capital and European States, AD 990–1992. Rev. edn. Cambridge, MA: Blackwell, 1992.
Toledano Ehud R.The Emergence of Ottoman-Local Elites (1700–1900): A Framework for Research.” In Middle Eastern Politics and Ideas: A History from Within, edited by Pappé Ilan and Ma‘oz Moshe. London: I. B. Tauris, 1997, 145–62.
Tomlins Christopher. “Framing the Field of Law’s Disciplinary Encounters: A Historical Narrative.” Law and Society Review 34 (2000): 911–72.
Torgler Benno. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham: Edward Elgar, 2007.
Torgler Benno. “Tax Morale in Transition Countries.” Post-Communist Economies 15 (2003): 357–81.
[US Information Service]. Investment in Progress: Fifteen Years of Creative U.S. Assistance to Israel through Grants-in-Aid, Loans, Technical Assistance, and the Food-for-Peace Program. Tel Aviv: US Information Service and the Israel Ministry of Finance, [1965].
[United States Operations Mission to Israel]. Five Years of Mutual Endeavor: USOM-Israel. Tel Aviv: Haaretz Press, 1956.
Van den Boogert Maurits H. The Capitulations and the Ottoman Legal System: Qadis, Consuls and Beratlıs in the 18th Century. Leiden: Brill, 2005.
Vasunia Phiroze. The Classics and Colonial India. Oxford: Oxford University Press, 2013.
Viteles Harry. The Evolution of the Co-Operative Movement. Vol. 1 of A History of the Co-Operative Movement in Israel: A Sourcebook. London: Vallentine, Mitchell, 1966.
Wasserstein Bernard. The British in Palestine: The Mandatory Government and Arab-Jewish Conflict, 1917–1929. 2nd edn. Oxford: Blackwell, 1991.
Watenpaugh Keith David. Being Modern in the Middle East: Revolution, Nationalism, Colonialism, and the Arab Middle Class. Princeton: Princeton University Press, 2006.
Webber Carolyn, and Wildavsky Aaron. A History of Taxation and Expenditure in the Western World. New York: Simon and Schuster, 1986.
Weber Max. Economy and Society. Edited by Roth Guenther and Wittich Claus. New York: Bedminster Press, 1968.
Wein Avraham. “Ha-Irgun ha-Otonomi shel Yehudey Polin: Mi-Kehilah Masortit le-Vaʻad Dati.” In vol. 1 of Kiyum va-Shever: Yehudey Polin le-Doroteyhem, edited by Bartal Israel and Gutman Israel. Jerusalem: Merkaz Zalman Shazar, 1997, 4957.
Weisbach David A.Formalism in the Tax Law.” University of Chicago Law Review 66 (1999): 860–86.
Weiss Aharon. “Le-Darkam shel ha-Yudenratim bi-Drom Mizrah Polin.” Yalkut Moreshet le-Heker ha-Sho’ah veha-Antishemiyut 15 (1972): 59122.
Wheatcroft G. S. A.The Attitude of the Legislature and the Courts to Tax Avoidance.” Modern Law Review 18 (1955): 209–30.
Wilkenfeld Harold C. Taxes and People in Israel. Cambridge, MA: Harvard University Press, 1973.
Witkon Alfred. “Darkhey ha-Parshanut bi-T’hum Diney ha-Misim.” In Sefer Loewenberg, edited by Friedmann D. and Shiloah Y.. Tel Aviv: Bursi, 1987/88, 1322.
Witkon Alfred. Diney Misim: Misey Hakhnasah, ʻIzavon ve-Shevah. With Neeman Yaakov. 4th edn. Jerusalem: Schocken, 1969.
Witkon Alfred. “Ha-Mishpat be-Erets Mitpatahat.” In Sefer Yovel le-Pinhas Rosen, edited by Cohn Haim. Jerusalem: Mifʻal ha-Shikhpul, 1962, 6685.
Witte John F. The Politics and Development of the Federal Income Tax. Madison: University of Wisconsin Press, 1985.
Yehudah Yehoshua Avraham. Sefer ʻAvodat Masa: Saloniki 1846. Salonika: Saadi ha-Levi Ashkenazi, 1846; repr., Jerusalem: Muze’on le-Misim, 1964.
Yellin Shlomo, trans. Sefer ha-Hukim le-Maʻaser Pri ha-Adamah ha-Nahug be-Artsot Turkiyah. Jerusalem: Lunz, 1904/05.
Yitshaki Kurtzweil Alma, ed. Ha-Mekhes be-Yisrael: Min he-ʻAvar, Derekh ha-Hoveh, ʻIm ha-Panim le-ʻAtid 1870–2010. Jerusalem: Keter, 2011.
Yitzhaki Shlomo. “Cost-Benefit Analysis of Presumptive Taxation.” FinanzArchiv / Public Finance Analysis 63 (2007): 311–26.
Yitzhaki Shlomo. “A Note on Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 3 (1974): 201–2.
Yitzhaki Shlomo. “Reformat ha-Mas 1975.” In Reformot Mas, edited by Gliksberg David. Jerusalem: Ha-Makhon le-Mehkarey Hakikah, 2005, 195235.
Yonay Yuval P. The Struggle over the Soul of Economics: Institutionalist and Neoclassical Economists in America between the Wars. Princeton: Princeton University Press, 1998.
Yoran Aharon. “Forty Years of Tax Law in Israel.” Israel Law Review 24 (1990): 738–85.
Yoran Aharon. “ʻSivug Shoneh’ shel ʻIskah le-Tsorekh Mas u-Mikumah ha-Nakhon shel ʻha-ʻIskah ha-Melakhutit’.” Mishpatim 20 (1989/90): 4371.
Yoran Aharon. “Taxation of Small Firms in Israel.” Israel Law Review 8 (1973): 312–16.
Yoran Aharon, and Flumin Yehezkel. Tikhnun Mas be-Hayey ha-ʻEsek. Jerusalem: Ha-Dfus ha-Akademi, 1973.
Young George. Corps de Droit Ottoman. Oxford: Clarendon Press, 1905–06.
Yun-Casalilla Bartolomé, and O’Brien Patrick K. with Comín Francisco Comín, eds. The Rise of Fiscal States: A Global History, 1500–1914. Cambridge: Cambridge University Press, 2012.
Zelenak Lawrence. “The Great American Tax Novel.” Michigan Law Review 110 (2012): 969–84.
Zelenak Lawrence. Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax. Chicago: University of Chicago Press, 2013.
Zer-Gutman Limor. “Effects of the Acceleration in the Number of Lawyers in Israel.” International Journal of the Legal Profession 19 (2012): 247–63.
Ziv Neta. “Combining Professionalism, Nation Building and Public Service: The Professional Project of the Israeli Bar 1928–2002.” Fordham Law Review 71 (2003): 1621–67.
Ziv Neta. “Credit Cooperatives in Early Israeli Statehood: Financial Institutions and Social Transformation.” Theoretical Inquiries in Law 11 (2010): 209–46.
Ziv Neta. Mi Yishmor ‘al Shomrey ha-Mishpat?: ‘Orkhey Din be-Yisrael beyn Medinah, Shuk ve-Hevrah Ezrahit. Tel Aviv: Ha-Kibbutz ha-Me’uhad, 2015.
Zucman Gabriel. The Hidden Wealth of Nations: The Scourge of Tax Havens. Translated by Teresa Lavender Fagan. Chicago: University of Chicago Press, 2015.