When do governments raise taxes? (in Hebrew)

Citation:

Michel Strawczynski. 2015. “When Do Governments Raise Taxes? (In Hebrew)”. In Essays In Tax Law In Honor To Arie Lapidot Edited By D. Gliksberg. Jerusalem: Law Faculty at Hebrew University of Jerusalem.

Abstract:

In this chapter I analyze the development of statutory taxes in Israel, and I answer to the following question: when do Israeli governments rise statutory taxes? The main events that govern statutory tax hikes are temporary recessions and situations of a structural government deficit. The paper shows that the well-known tax reduction in the period 2004-2010 created such a situation, which forced abolishing parliament approved tax reductions until 2016 and substantially increasing statutory taxes between 2012 and 2014.

Last updated on 08/02/2023