Reforms to the Israeli income tax


 Income tax is a major component of state revenues, earmarked to finance the services provided by government. taxes have significant impact, among other things, on economic growth and income distribution. According theory, personal tax—perceived as progressive tax—is main policy tool governments developed countries aimed at reducing inequality in The Israeli in- come has been through reforms last decade half. These include reduction exemp- tions, steadily decreasing rates, simplification calculation rules, reallocation resources from public revenue sharing burden middle classes, transfer territorially based taxation earned or accrued Israel personally residents, regardless place earning income. result changing system transition basis means, practice, an expansion base Israel. This paper aims describe prior that had taken up 2017.