This Article tells the story of two legal cooperation projects established by the Israeli Ministry of Justice in the 1950s and 1960s. The Article argues that the history of these projects can suggest a new way of understanding the process of legal transplantation. Much of the literature on legal transplants focuses on the legal norms transplanted. This Article seeks to shift the focus of the debate from a discussion of the legal norms transplanted to a discussion of the social acts (...) involved in the process of transplantation. The Article argues that while transplantation may be motivated by practical considerations, such as the desire to obtain foreign norms which are deemed superior to local law, it is sometimes also a process of signaling. The two legal cooperation projects discussed in the Article, it is argued, were, to a certain extent, signaling devices used to communicate to Israel’s potential allies the fact that Israel was part of the civilized world, and thus a partner worthy of its cooperation, and also the fact that Israel was a state stable and strong enough to survive in the hostile environment into which it was born. (shrink)

Recent histories of American jurisprudence tend to ignore the fact that ideas that appeared in the United States often appeared simultaneously in Europe. Even those works that do not ignore the European context are content with tracing the influence or reception of European thought in America. This article suggests that another possible approach is to compare jurisprudential developments in the United States, Europe, and other places in order to reach more general, sociology-of-knowledge-like insights into the reasons why certain ideas appear (...) at certain times and places. One concrete example is discussed: the rise of an interest in the distinction between formal and "living" law in American and European jurisprudence in the first decade of the twentieth century. This distinction was central to the work of Roscoe Pound in the United States and the work of the Austro-Hungarian legal thinker Eugen Ehrlich. Pound and Ehrlich shared similar personal backgrounds. When they began advocating the study of informal law, both Pound and Ehrlich were teaching law in provincial towns situated on the frontiers of empires. Both towns were marginal places where different cultures clashed and where the legal culture of the center of the empire had only a tenuous hold. Scholars working in such an environment, it is argued, would tend to be more aware of the gap between formal state law and the actual norms governing the daily lives of people than scholars working at the center of an empire. The article offers additional support for this argument by looking at the scholarship of Guido Tedeschi, an Italian-Israeli legal scholar who taught at the Hebrew University of Jerusalem in the 1940s. The article concludes by calling for the study of the history of American jurisprudence from a comparative perspective, taking into account such issues as the interaction between center and periphery and between empire and provinces in more than one national context. (shrink)

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal. So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing (...) one specific example — the history of income tax legislation in Mandatory Palestine. This history reveals the dual nature of income taxation. On the one hand, the Income Tax Ordinance which was enacted by the British in Palestine in 1941 was based on a one-size-fits-all colonial model, and the lawyers involved in its enactment, in Palestine and in the Colonial Office in London, made relatively little effort to adapt it to local conditions. On the other hand, other actors — the officials, politicians and businessmen involved in the initial debate about the imposition of income taxation in Palestine in the 1930s, and the administrators involved in the application of the specific rules of the Ordinance after it was enacted in the 1940s — were aware of the need to adapt the law to the specific conditions of Palestine. Thus, while on a formal level the Ordinance seems to represent a process in which the tax law of Palestine converged with that of other British colonies, once we expand our framework and examine not just law in the books, but also law in action, and actors such as politicians and administrators, we discover that particular local conditions were an important factor in the enactment and application of the Palestine Income Tax Ordinance. The study of the process of transplantation, the Article concludes, should therefore focus not only on the formal norms being transplanted, but also on the role of the different non-legal actors involved in the process. (shrink)