Assaf Likhovski
Tel Aviv University.

I would like to thank Roy Kreitner, David Schorr, the participants of the Faculty Seminar at the Hebrew University School of Law, the USC Center for Law, History
and Culture workshop, the UCLA Tax Policy Collquium, the UBC Law and Society Speaker Series, and the Comparative Tax Law and Culture conference (especially my commentator, Michael Livingston) for their comments on earlier versions of this Article. I would also like to thank Rivka Brot, Adam Vital, Anat Rosenberg and the student editorial board of TIL for their editorial assistance. Funding has been provided by an ISF personal grant no. 510/04 and workshop grant no. 1609/07. Most of the research was done while I was a fellow at the Institute for Advanced
Studies of Jerusalem. I thank the Institute and its staff for their hospitality.