Born in Israel, 1948. Admitted Israel. Member of the Israel Bar Association.
Academic Degrees: The Hebrew University of Jerusalem, Israel, Law (LL.B). The Hebrew University of Jerusalem, Israel, Law (LL.M). The Hebrew University of Jerusalem, Israel, Law (Ph.D).
Positions:
Professor of law and Former Dean (1997-2003), Haifa University Faculty of Law. Law Clerk: Justice Haim H. Cohen, the Supreme Court of Israel, 1972-1974. Tax Law (US Federal and Israeli); Tax Policy (US Federal and Israeli); Taxation of International Activity (US Federal and Israeli); Public Finance; Israeli Legal System; Constitutional Law: Property and Social Rights and the Legal and Constitutional Aspects of Public Finance, Legal Education. Visiting professor of law In the U.S. - Michigan. UCLA, American U. WCL, George Washington, Emory, San Diego, Temple, Arkansas, Baltimore, Capital and in Europe - International Tax Center Leiden, Pompeu Fabre, Barcelona, Complutense University of Madrid; Ferrara, Italy. Visiting scholar: Penn Law School (1979-1981), Harvard Law School (1997), Penn Law School, (1980-81), and Utrecht University (2002). Participated in and chaired dozens of professional conferences in Israel, the U.S and Europe. Acted as member in a few Israeli public committees on taxation, corporate taxation and constitution.
Publications:
Introduction to Tax Law: Its sources, Logic and Rationales (the Israeli Bar Publishing House 2009). (Hebrew) 400 pages. (The book is currently been translated and adapted to the American, the Spanish and the Italian tax systems). Tax Events: the Rise (and Stagnation?) of the Israeli Tax Law. (Nevo Publishing house; 2007). (Hebrew) 398 pages.
Basic Law: The Economy of the State (A book in a series of commentaries on the Israeli Basic Laws, Hebrew, Editor Y. Zamir, the Harry and Michael Sacher Institute for Legislative Research and Comparative Law, Hebrew University, 2004). (Hebrew) 534 pages.
Taxation of International Activity (Papiros, Tel Aviv University Press, 1991). (Hebrew) 394 pages. Toward Legal Studies ((Papiros, Tel Aviv University Press, 1993). (Hebrew) 295 pages. Over 45 article in law reviews in Israel and the USA.