פרופ' דוד גליקסברג

דוד גליקסברג
פרופ' מן המניין
מחזיק בקתדרה לדיני מיסים ודיני קניין ע"ש מרי וצ'ארלס סטינובר
02-5863939

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

  

Publications:
Books
  1. The Boundaries of Tax Planning (The Harry Sacher Institute for Legislative Research and Comparative Law, The Hebrew University Law School, 440 pp. 1990, Heb.)
  2. The Taxation of Non-Profit Organizations (Nevo press, 500 pp. 1996, Heb.).
 
Books edited
  1. The Taxation of Non-Profit Organizations (IFA, KLUWER, 1999).
  2. Tax Reforms (The Harry Sacher Institute for Legislative Research and Comparative Law, The Hebrew University Law School, 466 pp, 2005).
  3. Lapidoth Book  (The Harry Sacher Institute for Legislative Research and Comparative Law, The Hebrew University Law School (Forthcoming, 2015).


Articles

  1. "The Decline in Marriage in Israel, 1960-2007: Period or Cohort Effect?" The European Journal of Population (Forthcoming, 2015, with Jona Schellekens).
  2. "The Taxation of Corporations and Shareholders and Judicial Attitude" 44The Hebrew University Law Review  731  (2015)
  3. "Does the Law Matter? Win Rates and Law Reforms" 11 Journal of Empirical Legal Studies, 378 (2014).
  4. “On A Normative Regime of Distributive Justice’s Presence” (The Hebrew University Law Review, Forthcoming, 2013) (Heb.).
  5. "Inflation and Marriage in Israel" (Journal of Family History, Forthcoming 2012, with Jona Schellekens).
  6. "The Legalism of Taxation: The Relationship of the Tax Narrative and General Legal Narrative" in The Judicial Legacy of Aharon Barak(The Harry Sacher Institute for Legislative Research and Comparative Law, The Hebrew University Law School, 2009, Heb.), 595.  
  7. "Restricting the Legislative Power to Tax" in The 17th Congress of the International Academy of Comparative Law 85 (2008).
  8. "Taxation, Economic Growth and the Kibbutzim Movement" 21 Taxes (3) A-30 (2007) (Heb.).
  9. "Taxes, Economic Uncertainty and the Judiciary: Analysis of the Israeli Supreme Court Decisions" The Maurice Falk Institute for Economic Research in Israel, The Hebrew University (2007) (Heb.).
  10. "Thoughts on the Tax Regime's Challenges" 20 Taxes (3), A-1 (2006) (Heb.).
  11. "Tax Reforms in Israel " in "Tax Reform" (The Harry Sacher Institute for Legislative Research and Comparative Law, the Hebrew University Law School, (2005), 1-33 (Heb.).
  12. "The Taxation of Imputed Income: The Constitutional and Tax Narrative" (Shamgar Book 363, 2003, Heb),  
  13. "The Tax Regime of Real Estate Contributions: Efficiency and Equity Aspects", Ben Gurion University Research 42 (2002); 17 Taxes (3), A-13 (2003) (Heb.).
  14. "The Anti-Tax Planning Norms and the Reclassification Power: The Preference of the Functional Approach on the Conceptual Approach" 30The Hebrew University Law Review 545 (2000) (Heb.).
  15. "General Report: The Taxation of Non-Profit Organizations" in "The Taxation of Non-Profit Organizations " (IFA, KLUWER, 1999), 19.
  16. "The Court's Structure on Tax Issues and Orr committee Report" 26 Israeli Tax Review 64 (1998) (Heb.). 
  17. "Debt and Marriage - A New Approach" 19 Tel Aviv University Jewish Law Review 113 (1998) (Heb).
  18. "The adjustment of the NPO`S Income Tax Regime to Inflationary Conditions" 14 Bar Ilan Law Studies 115 (1998)(Heb.). 
  19. "Tax Planning and the Law of Reorganizations" 11 Taxes (1) A-29 (1997) (Heb.). 
  20. "Changing the Real Estate Function without Taxation" 10 Taxes (4) A-38 (1996) (Heb.). 
  21. "New Trends and Developments in Tax Law" in The Israeli Yearbook of Law-Tel Aviv University 255 (1997) (Heb.). 
  22. "The Taxation on The Negative Children  Credits: A Tax on Negative Tax" 43 The Accountant 169 (1994)(Heb.).
  23. "New Approach to the Depreciation Deduction" 25 The Hebrew University Law Review 181 (1995)(Heb.).
  24. "The European Legal Tradition and Israeli Tax Law" in European Legal Tradition and Israel 541 (1994).
  25. "Value Added Tax, Accountancy and Bad Debts" 10 Bar Ilan Law Studies115 (1993) (Heb.).
  26. "The Stock Exchange, Industrial Corporations and Tax Planning - additional Aspects" 7   Taxes (2) A-29 (1993) (Heb.).
  27. "The Stock Exchange, Industrial Corporations and Tax Planning" 7   Taxes(1) A-48 (1993) (Heb.).
  28. "Israel's Value Added Tax Law" 1992/7 International Vat Monitor 2 (1992).
  29. "The Averaging and the Proration of Land Appreciation Tax and Capital Gains Tax" 21The Hebrew University Law Review 531 (1992) (Heb.).
  30. "The Deduction of losses" 21 The Hebrew University Law Review371 (1992) (Heb.).
  31. "Section 97 (b) and New Residents" 40 The Accountant 475 (1992) (Heb.). 
  32. "The Return Duty of Foreign Taxpayers" 5 Taxes (5) A-62 (1991) (Heb.).
  33. "The International Tax Jurisdiction on Wages - A Reply" 5 Taxes (4) A-42 (1991) (Heb.). 
  34. "The 84 Amendment of the Income Tax Act - A Desirable Step" 5 Taxes (3) A-24 (1991) (Heb.).
  35. "The Link between Capital Gains and Depreciation - The Recapture Issue" 9 Bar Ilan Law Studies61 (1991) (Heb.).  
  36. "The International Tax Jurisdiction on Wages" 5 Taxes (2) A-46 (1991) (Heb.). 
  37. "The Value Added Tax - The Japanese Model" 19 Israeli Taxes review 35 (1991) (Heb.).
  38. "The Remittance Jurisdiction and the International Tax Jurisdiction on Capital Gains" 5 Taxes (1) A-29 (1991) (Heb.). 
  39. "The"Profitable" High Education, Tuition and Tax Aspects - a Proposal for Reform" 9 Bar Ilan Law Studies189 (1991) (Heb.).
  40. "The International Tax Jurisdiction and Section 97 (b) of the Income Tax Act" 19 Israeli Tax Review (1990) (Heb.).
  41. "The Linkage between Capital Gains and Depreciation: The Effect of the Depreciation on the Extent of Capital Gains" 15 Tel Aviv University Law Review 285 (1990) (Heb.).
  42. "The Mini Tax Reform, the Full Integration Model and the Taxation of Corporation and Shareholders" 20 The Hebrew University Law Review185 (1990) (Heb.).
  43. "The Source Doctrine and the Taxation After the Cessation of the Source: A Partial Solution to Imaginary Issue" 19 The Hebrew University Law Review367 (1998) (Heb.).
  44. "Income Tax Aspects of Copyrights and Patents Sales" 7 Bar Ilan Law Studies 151 (1998) (Heb.).
  45. "Interpretation of Income Tax Act for Inflationary Conditions,  Adjusted Depreciation and Eviction Payments" 16 The Hebrew University Law Review533 (1987) (Heb.).
  46. The Value "Tax Law" in the Hebrew Encyclopedia (with A. Yoran)(Heb.).
  47. "The Incentives for Contributions" 14 The Hebrew University Law Review 558 (1985)(Heb.).
  48. "Taxation of Foreign Currency Deposits in Israel " 33 The Accountant 134 (1984) (Heb.)
  49. "The Source Rule of Interest and the Israeli Income Tax Regime" 14 Israeli Tax Review 294 (1984) (Heb.).