New Article: Chen and Gavious, Book-Tax Conformity and Tax Enforcement

Chen, Esther, and Ilanit Gavious. “The Roles of Book-Tax Conformity and Tax Enforcement in Regulating Tax Reporting Behaviour following International Financial Reporting Standards Adoption.” Accounting & Finance (early view; online first).

 

URL: http://dx.doi.org/10.1111/acfi.12172

Abstract

This study investigates whether increasing the level of tax enforcement can potentially offset the primary cost of a reduction in the level of book-tax conformity (BTC) following International Financial Reporting Standards (IFRS) adoption – increased tax avoidance. We find that after the decrease in BTC and the concomitant increase in tax enforcement that followed IFRS adoption in Israel, tax avoidance declined significantly. Our results imply that one of the primary costs of reducing BTC can be avoided. Moreover, the results suggest that rather than one strict regulatory approach to deal with reporting manipulations, a combination of trust and control is more effective and less radical.

 

 

New Article: Shaked, Parental Participation Fees in School Expenses in Israel

Shaked, Haim. “Parental Participation Fees in School Expenses in Israel”. International Journal of Educational Management, 30.1 (2015).

 

URL: http://www.emeraldinsight.com/doi/abs/10.1108/IJEM-09-2014-0127

 
Abstract

Purpose

Many countries throughout the world provide all children with free education. However, sometimes there are user charges in publically-funded schools worldwide. This study aims to explore parental participation fees in school expenses in Israel, depicting the current situation and analyzing its implications.

Design/methodology/approach

Public documents from Israel were explored, such as guidelines of the CEO of the Ministry of Education, laws, court rulings, publications of the Central Bureau of Statistics, reports of State Comptroller and reports of various committees. Document analysis was a three-stage process – condensing, coding and categorizing. The analysis was based on interpretation of the documents collected, attempting to detect explicit and implicit meanings concerning the topic at hand.

Findings

Findings show that the Israeli policy in regard to parental payments has three main characteristics: (1) high basic payments; (2) payments for learning activities; and (3) insufficient enforcement.

Practical implications

According to the findings of this study, it would be advisable to re-examine the Israeli policy in regard to school charges that parents are required to pay.

Originality/value

There is not much research to be found on the subject of parental participation fees in school expenses. The findings of this study expand the limited knowledge existing on this topic.

 

 

 

ToC: Israel Economic Review 12.2 (2015)

Israel Economic Review 12.2 (2015):

Table of Contents

Adi Brender and Michel Strawczynski

Ofer Cornfeld and Oren Danieli

Zvi Hercowitz and Avihai Lifschitz

Yehuda Porath

***

Francesco Bianchi

New Article: Rosen & Peled-Raz, Tobacco Policy in Israel: 1948–2014

Rosen, Laura J., and Maya Peled-Raz. “Tobacco Policy in Israel: 1948–2014 and Beyond.” Israel Journal of Health Policy Research (early view; online first).

 
URL: http://dx.doi.org/10.1186/s13584-015-0007-x

 

Abstract

Background
Tobacco is the only consumer product known to kill half of its users, and is a significant cause of death and disability to exposed nonsmokers. This presents a unique conundrum for modern democracies, which emphasize personal liberty, yet are obligated to protect citizens.

In Israel, the death toll in 2014 from smoking is expected to reach 8000 deaths; nearly a fifth of the population smokes, and over two-thirds of the population are exposed to tobacco smoke.

Aim
This paper provides an overview of tobacco policy in Israel since the inception of the State, presents the development of the National Tobacco Control Plan, and recommends future actions.

Methods
Sources for this article included the Knesset (Israeli Parliament) and Ministry of Health websites, Health Minister Reports to the Knesset on Smoking, and the scientific literature.

Results
Israel has an impressive record on tobacco control policy, beginning with taxation in 1952, landmark smoke-free air and marketing legislation in the early 1980’s, tax increases and expansions of smoke-free air and marketing legislation in the ensuing years, and the addition of subsidized smoking cessation technologies in 2010. Until 2011, actions were taken by various organizations without formal coordination; since the passage of the National Tobacco Control Plan in 2011, the Ministry of Health has held responsibility for coordinating tobacco control, with an action plan.

The plan has been partially implemented. Smoke-free air laws were expanded, but enforcement is poor. Passage of critical marketing and advertising restrictions is stalled. Requested funds for tobacco control did not materialize.

Recommendations
In order to prevent hundreds of thousands of preventable premature deaths in the coming decades, Israel should considerably strengthen tobacco control policies to include: guaranteed funding for tobacco control; strong curbs on advertising, promotion and sponsorship of tobacco and smoking products; public education; law enforcement; protection of children from exposure to tobacco; regulation of electronic cigarettes and other alternative harm-reducing products; tobacco control research; and systematic monitoring of, and periodic updates to, the National Tobacco Control Plan. Israel should also begin discussions of Endgame scenarios, and consider abolition of tobacco, as it continues its progress towards making smoking history.

 
 
 
 

Report: A Picture of the Nation, 2015; Taub Center for Social Policy

The Taub Center for Social Policy Studies in Israel Presents:

A Picture of the Nation: Israel’s Society and Economy in Figures, one of the Center’s most popular publications, provides concise and thought-provoking information on Israel’s long-run economic and social trajectories.  Each page of this booklet contains a single graph and short, accompanying text that, when combined, provide the reader with a broad and comprehensive understanding of key socioeconomic issues in Israel today.  Policy makers, the media, the general public, and the global Jewish community look to the Picture of the Nation as an invaluable and highly accessible resource on topics ranging from the labor market to education, poverty and much more.

For the English page, including PDF and PPT versions of the report, as well as previous reports (2002-2014), click here.

For the Hebrew page, click here.

PDF version in English: Picture of the Nation, 2015.

PDF version in Hebrew: תמונת מצב המדינה, 2015.

New Article: Kaplan and Eyal, Trusts and Foundations under Israeli Law

Kaplan, Alon, and Lyat Eyal. “Israel: Trusts and Foundations under Israeli Law: So Different, Yet the Same for Tax Purposes.” Trusts & Trustees 21.6 (2015): 657-61.

 

URL: http://dx.doi.org/10.1093/tandt/ttv045

 

Abstract

This article treats the Israeli Hekdesh coupled with an Israeli underlying company as a foundation. It summarizes the taxation of foundations and trusts in Israel, as well as the main provisions of the relevant legislation as revised in 2013 which is now final and effective. The article then continues to discuss the appointment of protectors under Israeli law. Finally, the article provides for an interpretation of the arbitration law as it relates to foundations and trusts.

ToC: Israel Affairs, 19.4 (2013)

Israel Affairs: Volume 19, Issue 4, 2013

Articles

Anatomy of decline: Anglo-Soviet competition in the Middle East, 1956–67

Moshe Gat
pages 603-622

DOI:10.1080/13537121.2013.829610
The impact of the cold war on the Thatcher government’s Middle East policy

Azriel Bermant
pages 623-639

DOI:10.1080/13537121.2013.829607

Ending the Second Lebanon War: the interface between the political and military echelons in Israel

Shmuel Tzabag
pages 640-659

DOI:10.1080/13537121.2013.829614
The ‘Annapolis Process’: a chronology of failure

Amira Schiff
pages 660-678

DOI:10.1080/13537121.2013.829612

War and peace in Judaism and Islam

Moshe Cohen
pages 679-692

DOI:10.1080/13537121.2013.829608

A reassessment of the 1967 Arab oil embargo

Joseph Mann
pages 693-703

DOI:10.1080/13537121.2013.829611

Paradigmatic changes in perceptions of disciplinary and multidisciplinary teaching in Israeli higher education system: fad or challenge?

Nitza Davidovitch
pages 704-712

DOI:10.1080/13537121.2013.829609

Election year economics and political budget cycle in Israel – myth or reality

Tal Shahor
pages 713-730

DOI:10.1080/13537121.2013.829613

Review Essay

The politics of the Israeli Pantheon

Nissim Leon
pages 731-734

DOI:10.1080/13537121.2013.829615

Book Reviews

60 years: Israel navy

David Rodman
pages 735-736

DOI:10.1080/13537121.2013.829616

Legacy: a genetic history of the Jewish people

David Rodman
page 736

DOI:10.1080/13537121.2013.829618

Mossad; Spies against Armageddon: inside Israel’s secret wars

David Rodman
pages 737-738

DOI:10.1080/13537121.2013.829619

Moshe Dayan: Israel’s controversial hero

David Rodman
pages 738-739

DOI:10.1080/13537121.2013.829620

Abdullah al-Tall, Arab Legion officer: Arab nationalism and opposition to the Hashemite regime

David Rodman
pages 739-740

DOI:10.1080/13537121.2013.829621

Israel: the will to prevail

David Rodman
pages 740-741

DOI:10.1080/13537121.2013.829622

The promise of Israel: why its seemingly greatest weakness is actually its greatest strength

David Rodman
pages 741-742

DOI:10.1080/13537121.2013.829623

Judah in the Neo-Babylonian period: the archaeology of desolation

David Rodman
pages 742-743

DOI:10.1080/13537121.2013.829624

Struggling over Israel’s soul: an IDF general speaks of his controversial moral decisions

David Rodman
pages 743-744

DOI:10.1080/13537121.2013.829625

Asset test: how the United States benefits from its alliance with Israel

David Rodman
pages 744-746

DOI:10.1080/13537121.2013.829617

Editorial Board

Editorial Board