Tax Law

Ilan Benshalom

Prof. Ilan Benshalom

Frieda & Solomon B. Rosenzweig Chair in Law
Room 216
02-5882555

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Education

1999-2002 LL.B Law & Communication Studies

2002-2003 LLM University College London

2004-2005 LLM Yale Law school

2005-2007 JSD Yale Law School

 

Representative Publications

Ilan Benshalom (PI) & Tzlil Salomon (S), A Land Whose Stones are Iron, and Out of Whose Hills Thou Can Dig Copper—Natural Resources Taxation in Israel, 45 Mishpatim 85 (2015)

Ilan Benshalom, How to Redistribute? A Critical Examination of Mechanisms to Promote Global Wealth Redistribution, 64 U. of Toronto L. J. 317 (2014)

Ilan Benshalom, Who should Decide Whether the Apple is Rotten? Tax Disclosure and Corporate (Political) Agency, 6 Colum.  Tax J. 86 (2014)

Ilan Benshalom (PI) & Yaron Lahav (C), Will high paying Jobs Go abroad? Labour Shifting Responses to Formulary Allocation28 Australian Tax Forum 753 (2013)

Ilan Benshalom, Rethinking the Source of the Arm's Length Transfer Pricing Problem, 32 Va. Tax Rev. 425 (2013)

Ilan Benshalom, Taxing Cash, 4 Colum.  Tax J.65 (2012)

Reuven Avi-Yonah (PI) & Ilan Benshalom (PI), Formulary Apportionment—Myths and Prospects—Promoting Better International Tax Policy by Utilizing the Misunderstood and Under-theorized Formulary Alternative, World Tax J. 371 (2011)

Ilan Benshalom (PI) Kendra Stead (S), Values and (Market) Valuations: A Critique of the Endowment Tax Consensus, 104 Nw. U. L. Rev. 1511 (2010)

Ilan Benshalom, The New Poor at Our Gates: Global Justice Implications for International Trade and Tax Law, 85 N.Y.U. L. Rev. 1 (2010).--A

List of Publications

 

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Yehonatan Givati

Prof. Yehonatan Givati

Sylvan M. Cohen Chair in Law
Room 214
02-5882509
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Professor Yehonatan Givati is the Sylvan M. Cohen professor at Hebrew University Law School. He is a member of Hebrew University's Center for the Study of Rationality.

His scholarly interest lies in the area of economic analysis of law. His work is both theoretical and empirical. He applies the tools of law and economics to three main areas of law: tax law, law enforcement, and administrative law and regulation. He has also published in the areas of private law and judicial behaviour. He received a PHD from the Economics Department at Harvard University in 2013, and an SJD from Harvard Law School in 2011.

 

Education

Harvard University, Ph.D. (Economics), 2013

Harvard University, M.A. (Economics), 2011

Harvard Law School, S.J.D. (Doctorate in Law), 2011

Harvard Law School, LL.M. (Master of Laws) studies, 2007

Hebrew University, M.A. (Economics), 2005

Hebrew University, LL.B. (Law and Economics), 2002 

 

Representative Publications

Harm Displacement and Tort Doctrine (with Yotam Kaplan), Journal of Legal Studies 49: 73-101 (2020)

How would Judges Compose Judicial Panels? Theory and Evidence from the Supreme Court of Israel (with Israel Rosenberg), Journal of Empirical Legal Studies 17: 317-341 (2020)

Theories of Tax Deductions: Income Measurement versus Efficiency, Journal of Law, Finance, and Accounting 5: 107-136 (2020) 

Preferences for Criminal Justice Error Types: Theory and Evidence,  Journal of Legal Studies 48: 307-339 (2019)

The Regulation of Language, Journal of Law & Economics 61: 397-425 (2018)

The Economics of Rights: Does the Right to Counsel Increase Crime? (with Itai Ater and Oren Rigbi), American Economic Journal: Economic Policy 9(2): 1-27 (2017)

A Theory of Whistleblower Rewards, Journal of Legal Studies 45: 43-72 (2016)

Googling a Free Lunch: The Taxation of Fringe Benefits, Tax Law Review 69: 275-309 (2016)

Organizational Structure, Police Activity and Crime (with Itai Ater and Oren Rigbi), Journal of Public Economics 115: 62-71 (2014)

Game Theory and the Structure of Administrative Law, University of Chicago Law Review 81: 481-518 (2014)

Legal Institutions and Social Values: Theory and Evidence from Plea Bargaining Regimes, Journal of Empirical Legal Studies 11: 867–893 (2014)

Law, Economics, and Culture: Theory of Mandated Benefits and Evidence from Maternity Leave Policies (with Ugo Troiano), Journal of Law & Economics 55: 339-364 (2012)

Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings, Virginia Tax Review 29: 137-175 (2009)

 

CV and List of Publications

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Prof. David Gliksberg

Prof. David Gliksberg

Mary and Charles D. Satinover Chair of Tax Law and Property Law
Room 201
02-5883194; 02-5863939; 054-5863939

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Fields of Interest:

Income Tax; Corporate Income Tax; International Taxation; Tax Policy; Taxation of Non-profit Organizations; Tax Planning.

Main:

LL.B. (cum laude), Hebrew University (1982); 

Doctoral Program (cum laude), Hebrew University (1983);
Ph.D. Hebrew University (1987);
Clerk to Justice M. Elon, Israel Supreme Court (1982);
Admitted to the Israeli Bar (1983);
Visiting Scholar, Tax and Fiscal Program, Harvard Law School , (1988-1990);
Visiting Scholar, Harvard Law School (Spring 2002)
Scholar in Residence, Columbia Law School (2012)
Director, The Harry and Michael Sacher Institute of Legislative Research, Faculty of Law, Hebrew University of Jerusalem (Since 2012)

Activities:

Member of various tax forums and committees (Since 1992).
Member, National Committee for Comprehensive Tax Reform (1999-2000).
General Reporter, International Fiscal Association Congress on “Taxation of Non-Profit Organizations” (1999)
Member, Tax Committee, Israel Bar Association (since 1995).
Chairman, Committee on Kibbutz Reorganization (1995).
Chairman, Israel National Advisory Committee on Trade Levies (1991-1996).
Chief Assistant to the General Counsel of the Income Tax Administration (1983-1984)


Semi-Judicial Office:

Chairman, Israel National Advisory Committee on Trade Levies (1991-1996).

Legal Periodicals:

Advisory Board - Tax Law Policy; International and Comparative Tax Journal (U.S.A). (Since 2000)
Editorial Board - Civil Society and the Third Sector in Israel (2005-)
International V.A.T. Monitor (The Netherlands ) (1990-1995).
Editorial Board - The Israeli Tax Review (1987-1989; 1997-2000).
Editor in Chief - The Hebrew University Law Review [Mishpatim] (1982).
Editorial Board - The Hebrew University Law Review [Mishpatim] (1981).

Awards:

Golda Meir Prize, 1986; Perlman Prize, Harvard University, 1990; Bar Ilan University, Commercial Center Prize, 1997; The Hebrew University Pize for Excellenc, 2010

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