מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה (Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model)
5 Alei Mishpat 179 (2006)
38 Pages Posted: 20 Jun 2009 Last revised: 6 Nov 2016
Date Written: 2006
English Abstract: The Article examines the joint taxation of couples in Israeli tax law and its consequences on women's rights and participation in the market field. The article discusses the relations between social norms and legal rules. It calls for adopting separate taxation of couples.
Keywords: Taxation, Couples Taxation, Tax Law and Women, Gender Biases, Taxing Women, Israeli Law
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