Israel’s Property Tax: A Way Out of the Morass

This research focuses on improving Israel’s property tax system, with an emphasis on the municipal level of government. Recommendations from this report include:

1) To tie property tax to profits earned by businesses.

2) To lengthen the property tax exemption for vacant properties.

3) To adjust the appropriating of property taxes to local governments by considering the socio-economic context.

4) To merge small local governments who heretofore receive property tax allocations separately.

Keren Harel
A two-year fellow (2002-04), Keren interned with Knesset members Gila Gamliel and Binyamin (Fouad) Ben-Eliezer. Harel's 2002-03 research offered solutions to the significant number of public-sector strikes in Israel. Her second-year research explored Israel's property tax system. Harel holds a...
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