Prof. Yoram Margalioth

Faculty of Law
מנהלת הפקולטה למשפטים סגל אקדמי בכיר
Prof. Yoram Margalioth
Phone: 03-6407014
Fax: 03-6409576
Office: Minkoff - Law, 326


Full Professor, Tel Aviv University Faculty of Law

Teaching over the years: Taxation; Tax Policy (Public Finance); International Taxation; Tax, Welfare and Growth Seminar; Economic Growth and Distributive Justice, the first MOOC (Coursera) course in Law in Israel (and the fourth MOOC in TAU).


Senior Fellow, The Haredi Institute for Public Affairs. 2015 to March 2021.  


Co-Founder and the first Academic Director of the Law and Philanthropy Institute. 2014-2019.


Visiting Professor, National University of Singapore (teaching: intensive course in International Taxation). Sep., 2012.


Visiting Professor, University of Toronto Faculty of Law (teaching: intensive course in Tax Policy). Feb., 2010.


Visiting Professor, NYU School of Law (teaching: US Taxation of Property Transactions; US Federal Income Taxation; Tax Policy). July 2008 – Aug. 2009.


Co-Founder and Academic Supervisor of the Microbusiness and Economic Justice Clinical Program (speicializing in Ultra-Orthodox women in Bnei Brak). 2004-2008.


Visiting Professor, Monash Law Prato Program, Italy (teaching: Tax Policy). Summer 2007.


Visiting Professor, Northwestern University School of Law (teaching: Tax Policy). Fall 2005.


Deputy Director, International Tax Program, Harvard Law School (teaching: Tax and Development). June 2002 – Sept. 2003. 


Short Term Consultant to the World Bank, 2003.


Visiting Researcher, NYU School of Law. Sept. 2001 – June 2002.


Lecturer, Radzyner School of Law, The Interdisciplinary Center, Herzliya (teaching: Taxation, Tax Policy, VAT, Social Policy) Sept. 1997 – Sept. 2003.


Adjunct Professor, Hebrew University School of Law (teaching: International Tax Policy, Social Policy). 1997 – 2001.


Tax Counsel, Shiboleth, Yisraeli, Roberts and Zisman Law Firm. 1997-1999.


Attorney, Fiscal Department, State General Attorney Office, Israel Ministry of Justice. 1992-1994.


Law Clerk to Justice Shoshana Nethanyahu, The Supreme Court of Israel.

Feb. 1991-Feb. 1992.




New York University School of Law

J.S.D., January 1997

Thesis:  Adjusting the U.S. Tax Code for Inflation

Advisor: Professor Daniel Shaviro

Advisory Board: Professor Stanley Siegel, Professor Lewis Kornhauser


New York University School of Law

LL.M. in Taxation, May 1995


Hebrew University School of Law

LL.B. January 1991; LL.M. July, 1994 Magna Cum Laude


Full CV


A Case for Pay Secrecy American Law and Economics Review (forthcoming) (with Tomer Blumkin and David Legaziel).

Winner of American Law and Economics Association Prize for Best paper.  


Pigouvian Taxation of GHG Emissions: Policy Analysis, 46 Tel-Aviv University Law Review Forum (2023).


Income Support for Kollel Students, in Guardians of the Walls: The High Court of Justice and the Ultra-Orthodox Society 279 (Gideon Sapir & Haim Zicherman eds., 2023) (with Eliyahu Berkovits).


The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective, 24 American Law and Economics Review 87 (2022) (with Tomer Blumkin and Efraim Sadka).


The Institution of the Gemach in Israel and its Regulation, 5 Law, Society, and Culture 325 (2022) (with Rachel Friedman).


The Use of Macroeconomic Legislation to Save the Israeli Economy in 1985, 22 Jerusalem Review of Legal Studies 1 (2020).


Mitigating the Consequences of Invasive Security Practices: A Quasi-Experiment in an International Airport, Journal of Experimental Criminology, 2020 (with Badi Hasisi, Tal Jonathan-Zamir, Gali Perry, Roei Zamir, and Noam Haviv).


The Effects of Permanent Income Tax Cuts on Emigration from Israel, CESifo Economic Studies 66(1)1-32, 2020 (with Tomer Blumkin and Michel Strawczynski).


Children as Taxpayers: A Proposal to Tax according to Income Per Capita and its Implications for The Ultra-Orthodox Household, 4 Law, Society, and Culture (2018) (with Shlomo Teitelbaum). 


How Charitable is the Charitable Contribution Deduction?, 18 Theoretical Inquiries in Law 37 (2017).


Discussing Philanthropy in the context of King Lear, in Cohen Book (S. Lavie and O. Grosskopf. Eds., 2017). 


Is It the What or the How? The Roles of High-Policing Tactics and Procedural Justice in Predicting Perceptions of Hostile Treatment: The Case of Security Checks at Ben-Gurion Airport, 50 Law & Society Review 608 (2016) (with Tal Jonathan-Zamir and Badi Hasisi).


Should We Offer Tax Preferences to Social Enterprises? 30 Taxes 1 (2016).


Welfare Stigma Re-examined, 17 Journal of Public Economic Theory 874 (2015) (with Tomer Blumkin and Efraim Sadka).


The Redistributive Role of Child Benefits Revisited, 22 International Tax and Public Finance 476 (2015) (with Tomer Blumkin and Efraim Sadka).


Air Pollution Control and Prevention in the Clean Air Act, 7 Journal on Legislation 99 (2015) (with Jacob Nussim).


Corporate Tax Preferences, in Lapidoth Volume (D. Gliksberg, ed., The Harry and Michael Sacher Institute for Legislative Research and Comparative Law, 2014).


Analysis of the US Case in Climate Change Negotiations, 13 Chicago Journal of International Law 489 (2013).


The Desirability of Workfare in the Presence of Misreporting, 20 International Tax and Public Finance 71 (2013) (with Tomer Blumkin and Efraim Sadka).


Close Examination of the Principle of Global Per Capita Allocation of the Ability of Earth to Absorb GHG, 14 Theoretical Inquires in Law 191 (2013) (with Yinon Rudich).   


VAT: Gambling Regime, in VAT Exemptions: Consequences and Design Alternatives 203 (Kluwer, 2013). 


Transfer Pricing in Israel, in Resolving Transfer Pricing Disputes: A Global Analysis 757 (Cambridge University Press, 2013) (with Ofer Granot).


Tax Law, in Economic Analysis of Law (Uriel Procaccia, ed., The Harry and Michael Sacher Institute for Legislative Research and Comparative Law, 2013).


Ethnic Profiling in Airport Screening: Lessons from Israel, 1968-2010, American Law and Economics Review 517 (2012) (with Badi Hasisi and Liav Orgad).


Assessing Moral Claims in International Climate Change Negotiations, 3 Journal of Energy, Climate, and the Environment 43 (2012).


Economic Growth: An International Taxation Aspect, in Imagining a Shared Future:  Perspectives on Law, Conflict and Economic Development in the Middle East (Cameron May, 2012).


In Praise of Substantive Interpretation, 35 Tel Aviv University Law Review 231 (2012).


International Taxation, in Max Planck Encyclopedia of Public International Law (Oxford University Press, 2011).


Double Taxation, in Max Planck Encyclopedia of Public International Law (Oxford University Press, 2011).


Intellectual History as Legal Analysis, 96 Cornell Law Review 1025 (2011).


Taxing Multinationals: Policy Analysis with a Focus on Technology, British Tax Review 99 (2011).


Applying Tax Policy Analysis to Climate Change, 64 Tax Law Review 63 (2011).


The Social Norm of Tipping, Its Correlation with Inequality and Differences in Tax Treatment Across Countries, 11 Theoretical Inquiries in Law 561 (2010).


Tips, 38 Hebrew University Law Review 107 (2009) (with Sharon Rabin-Margalioth).


The Straight-Line Depreciation Method is Wanted, Dead or Alive, 31 Journal of Real Estate Research, American Real Estate Society 351 (2009) (with Danny Ben-Shahar and Eyal Sulganik).


Tax Consequences of Carbon “Cap and Trade” Schemes: Free Permits and Auctioned Permits, in Climate Finance: Regulation and Funding Strategies for Climate Change and Global Development 305 (NYU Press, 2009).


A Cost of Tax Planning, 5 Review of Law & Economics 155 (2009) (with Eyal Sulganik, Rafael Eldor and Yoseph Edrey).


Incorporating Affirmative Action into the Welfare State, 93 Journal of Public Economics 1027 (2009) (with Tomer Blumkin and Efraim Sadka).


On Terror, Drugs and Racial Profiling, 28 International Review of Law and Economics 194 (2008) (with Tomer Blumkin).


The Legacy of UK Taxation in Israel, 2008(3) British Tax Review 271 (2008) (with Tsilly Dagan and Assaf Likhovski).


Looking at Prediction from an Economics Perspective: A Response to Harcourt’s Against Prediction, 33 Law and Social Inquiry 243 (2008).



Antidiscrimination Rules versus Income Taxation in the Pursuit of Horizontal Equity, 91 Journal of Public Economics 116 (2007) (with Tomer Blumkin and Efraim Sadka).

Tax and Development: Some Recent Support and Challenges to the Conventional View, 27 Virginia Tax Review 1 (2007) (with Reuven Avi-Yonah).


Not a Panacea for Economic Growth: The Case of Accelerated Depreciation, 26 Virginia Tax Review 493 (2007).


The Case Against Tipping, 9 University of Pennsylvania Journal of Labor and Employment Law 117 (2006).


Targeting the Majority: Redesigning Racial Profiling Rules, 24 Yale Law & Policy Review 317 (2006) (with Tomer Blumkin).


On the Limits of Redistributive Taxation: Establishing a Case for Equity Informed Legal Rules, 25 Virginia Tax Review 1 (2005) (with Tomer Blumkin).


Universal versus Selective Transfer Payments in Israel: an Optimal Tax Theory Analysis, 30 Tel Aviv University Law Review 33 (2006).  


Statistical Discrimination and Airport Security in Israel, 5 IDC Law Review 323 (2006).


Taxing Retirement Income, 20 Taxes 21 (2006).


Taxing Capital Gains: Comparing Comprehensive Tax Base and Optimal Tax Analysis, 19 Taxes 53 (2005).


Demographics and Other Culture Based Preferences versus Discrimination, 36 N.Y.U. J. Int'l L. & Pol. 817 (2004). 


Comparing the Costs of Tax Vertical Equity and Affirmative Action, in Affirmative Action and Equal Representation in Israel (Anat Maor ed., Ramot 2004).


Tax Competition, Foreign Direct Investment and Growth: Using the Tax System to Promote Developing Countries, 23 Virginia Tax Review 161 (2003).


The Many Faces of Mandates: Beyond Traditional Accommodation Mandates and Other Classic Cases, 40 San Diego Law Review 645 (2003). Reprinted in Cross-Border Human Resources, Labor and Employment Issues, 375-431, 2005 Kluwer Law International.


Interest Deduction: Application of Finance Theory in Supreme Court Cases, 32 Hebrew University Law Review  535 (2002) (with Yoseph Edrey).


On False Regressivity and the Taxation of the Family, 2 Nethanya Law Review 351 (2002).


On Work and Welfare: The Link between the Changing Work Models and Employees’ Welfare, 25 Tel Aviv University Law Review 601 (2002) (with Sharon Rabin Margalioth).


Tax Asymmetry and the Futures Markets, 48 Economics Quarterly 246 (2001) (with Rafael Eldor, Eyal Sulganik & Itzhak Zilcha).


Employee Stock Options: Integration of Fundamental Income Tax Issues, 15 Taxes  (2001).


Dual Listing of Stock: Tax Issues, 45 The Israeli Bar Law Review 292 (2001).


Can Minimum Standard Legislation Redistribute Income, 8 Journal of Work, Society and Law 191 (2001).


Discrimination in the Pension System: A Proposed Cure, 31 Hebrew University Law Review 529 (2001).


Reducing Economic Inequality in Israel: Efficiency Versus Equity, in Goldberg Volume (Aharon Barak ed., Nevo Press 2001).


Negative Income Taxation in Israel, in Distributive Justice (M. Mautner ed., Ramot Press, 2000).


Child Support Grants, in Berenzon Volume (Aharon Barak ed., Nevo Press, 2000).


The Structure of Child Support Subsidies Distorts Tax Equity: Analysis and Proposal for Amendment, 47 Economics Quarterly 252 (2000).


Analyzing Ben Bassat Tax Reform Committee’s Report from a Tax Policy Perspective, 14 Taxes 56 (2000).


Deduction, Exemption and Tax Deferral: Income versus Consumption Tax in Israel, 49 Journal of Accounting 279 (2000).


The Case for Tax Indexation of Debt, 15 The American Journal of Tax Policy 205 (1998).


The Euro and Israel: Tax Applications, 11 Taxes 14 (1997) (with Michael Bricker).


Section 2 of the Israeli Tax Code as a Source for Taxing Imputed Income, 7 Taxes 63 (1993).


Full CV


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