The Israeli tax reforms in the 1970s as socially oriented reforms
Bibliographic Data
| ID | 12540647 |
|---|---|
| Authors | Yair Barak (Cohn Institute for the History and Philosophy of Science and Ideas, Tel-Aviv University, Tel Aviv, Israel, corresponding author) |
| Year | 2019 |
| Volume | 25 |
| Issue | 5 |
| Pages | 874-889 |
| Publication date | 2019-07-29 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Israel Affairs (JOURNAL) |
| Journal identifiers | ISSN: 1353-7121 • E-ISSN: 1743-9086 |
| Publisher | Taylor & Francis (PUBLISHER • GB) |
| DOI | 10.1080/13537121.2019.1645937 |
| OpenAlex | W2965764326 |
| Language | EN |
| Citations received | 2 |
| References cited | 6 |
The income tax reform in Israel that was introduced in August 1975 bridged two ostensible objectives: the enlargement of levying and the provision of a redistributive mechanism. In other words, it aimed to establish a system that would simultaneously achieve economic efficiency and social justice. The reform was unique since it invented an original Credit Points mechanism that linked together efficiency and distributive justice.Introducing the Value Added Tax a year later was also justified as an indirect progressive tax that could be related to as a business tax rather than as an expenditure tax, levied directly on customers. One of the main concerns of the leading academic economists during that period was the enlarged socio-economic gap. Hence, the two tax reforms were also justified by pro-social arguments
Direct tax · Distributive justice · Distributive property · Economic Justice · Economic policy · Economics · European union · Flat tax · Gross income · Indirect tax · Microeconomics · Public economics · Resizing · State income tax · Tax credit · Tax reform · Value-added tax · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies
| Citations per year | 0.4 |
|---|---|
| Citation span | 2021 - 2022 (2) |
| Highly cited | No |