Tsilly Dagan
Bar Ilan University, Faculty of Law.

I would like to acknowledge the generous support of the Canadian Studies FRP Award in researching this Article. I thank David Duff, Tim Edgar, Marjorie Kornhauser, Assaf Likhovski, Yoram Margalioth, Lisa Philips, participants of the Comparative Tax and Culture Conference (Prato, 2009) and the editorial board of Theoretical Inquiries in Law for their helpful comments.