Maaser Kesafim and the Development of Tax Law

Abstract

This article explores the development of the rules of Maaser Kesafim, the Jewish practice of non-agricultural tithing, and compares the income definition rules found in the halacha to those found in the Internal Revenue Code. The ancient rabbis and those who crafted the Federal tax rules stuggled with similar issues in deciding what should be included in income and what deductions should be allowed. Comparing the two regimes and how they address those issues reveals the extent to which culture and different enforcement mechanisms affect the development of the law.

Keywords: Jewish law, income tax, tithing, income definition, comparative law

JEL Classification: H20, H24, I30, Z10