Prof. Yoseph M. Edrey, Emeritus

Higher Education

Undergraduate and Graduate Studies


Ph.D. (Law) ‑ The Hebrew University of Jerusalem, Israel.  Doctoral dissertation: “Income Tax Law ‑ Income from Employment”.


LL.M., The Hebrew University of Jerusalem, Israel. Faculty of Law. Masters thesis: “The Deductibility of Business and Personal Expenses Under the Income Tax Laws of Israel, US, Sweden, Germany and France”.


LL.B., The Hebrew University of Jerusalem, Israel; Faculty of Law.

Post Doctoral Studies


Visiting Scholar, School of Law, University of Pennsylvania.

Subjects: Federal Income Tax, Tax Policy, Welfare Law.


Ph.D. Dissertation

Y. M. Edrey, (Hebrew), Income Tax Law – Income from Employment, The Hebrew University of Jerusalem, Israel pp. 1-353. (1979). Doctoral dissertation: Supervisor: Prof. Aaron Youran.

Authored Books – Published

1. Yoseph Edrey (Italian – translated by Prof. Marco Greggi) Elementi di diritto tributario, (Ferrara, 2018).

2. Y. M. Edrey, (Hebrew), Introduction to the Theory of Taxation: Its sources, Logic and Rationales. The Israeli Bar Publishing House. pp. 1-400 (2009).

3. Y. M. Edrey, (Hebrew), Tax Events: the Rise (and Stagnation?) of the Israeli Tax Law. Nevo Publishing House. pp 1-398 (2007).

4. Y. M. Edrey, (Hebrew), Basic Law: The Economy of the State. A book in a series of commentaries on the Israeli Basic Laws, Hebrew, Editor Y. Zamir, the Harry and Michael Sacher Institute for Legislative Research and Comparative Law, Hebrew University. pp. 1-534. (2004).

5. Y. M. Edrey, (Hebrew), Taxation of International Activity. Papyrus, Tel Aviv University Press. pp. 1-394. (1991).


1. Marco Greggi and Yoseph Edrey, eds. (English), Tax Law and the Mediterranean Area Current Issues in the Time of the Global Crisis (Bologna, Italy, 2012).

2. David Elkins, (Hebrew) Corporate Taxation (Ed. YM. Edrey) volumes 1-2 (2010).

3. Yoseph Edrey and Marco. Greggi eds. (English). Bridging a Sea: Constitutional and Supranational Limitations to the Taxing Power of the States Across the Mediterranean (Ferarra, Italy, 2010).

Articles in Refereed Journals

Accepted for publication

1. Y.M. Edrey (Hebrew), Hierarchy of legal and constitutional provisions: The constitutional status of the Annual Budget Law and law of return as test cases”, Neeman Book, (A. Barak & D. Gliksberg eds.)


1. Y.M. Edrey (Hebrew) “Constitutional problems in the legislative processes of the Arrangements Laws` The Congestion Tax Law as a case study”. 36/1 Misim (Taxes), (March 2020) A-39.

Articles in Refereed Journals Published (continued)

2. Y. Mץ. Edrey (Hebrew), “Taxation of the Prime Minister: Tax Exemptions, Tax Refunds, Unlawful increase of PM Compensation, and the Public Freedom of the Press.”,34/4 Misim (Taxes), (Dec. 2020) A-1.

3. And the assessment of the prime minister and the public’s right to know

4. , Taxes LD / 4 (December 2020) A-1

5. Y.M. Edrey (Hebrew), “Constitutional interpretation and judicial review of Fiscal Legislation” 13 Din U’dvarim, p.31-154 ),(2018)

6. Y.M. Edrey, (Hebrew), “The Hassan Case, What has happened to the legal Methodology at the Supreme Court?” Law and Business Rev. (special edition in honor of Retired Justice Tova Strasberg-Choen), (A. Barak and Y. Zamir eds. 2017).pp. 65–122.

7. Y.M. Edrey, (Hebrew), “On Gross Income and Taxable Income: The Distinction Between Non-Liability and the Deductibility of expenses”, The Lapiduth book (D. Glicksberg, ed. 2015), pp. 19-64.

8. Y.M. Edrey, (English) “Privacy and Tax Evading”, (Short comment, English), verfassungsblog – on Matter Constitutional , (2015),

9. Y.M. Edrey, (English), “Created Intangibles: Maintenance Deductions and Current Income”, 144 (10) Tax Notes (2014) pp. 1165-1175 (2014).

10. Y. M. Edrey, (English), “Taxation and Human Rights”, European Tax Studies (2014 issue 2) –

11. Y. M. Edrey, “Disposition of Constitutional, Personal and Economic Rights and Taxation of Privatization Grants” (Hebrew) 26 Taxes (2012), pp. A-1 – A-37

12. Y. M. Edrey, “The Taxation and Encouragement of Financial Capital, Human Capital and Social Capital” (Hebrew). Mishpatim, Hebrew University Law Review. 40(2). pp. 437-535(January 2011)..

13. Y. Margalioth, E. Sulganik, R. Eldor, Y. M. Edrey. “A Cost of Tax Planning” Review of Law & Economics: Vol. 5 Iss. 1, Article 7 (2009).

Publications, Articles in Refereed Journals, continued

14. Y. M. Edrey. “Income and Capital Gains Tax on Reorganization of business: Reexamination” (Hebrew), Law and Business L. Rev: 8 (2009).

15. Y. M. Edrey. “Constitutional Review and Tax Law: An Analytical Framework”, American University Law Review: 56. pp.1187-1228. (2007).

16. Y. M. Edrey. “The Israeli Constitutional Revolution/Evolution, Models of Constitutions, and A lesson from Mistakes and Achievements”, American Journal of Comparative Law: 53. pp. 77-123 (2005).

17. Y. M. Edrey. “What are ‘Capital Gains’ and ‘Capital Losses’ Anyway?” 24 Virginia Tax Rev: pp. 141-186 (2004).

Articles in Refereed Journals Published (continued)

18. Y. M. Edrey, Y. Margalioth. “Interest Deduction: Application of Finance Theory in Supreme Court Cases”. (Hebrew) Mishpatim, Hebrew University Law Rev: 32, pp 535-560 (2002). *Order of authors’ names by the relevant contributions.

19. Y. M. Edrey, “A Brief Introduction to the Legal System and Legal Education in Israel and the curriculum at Haifa Faculty of Law”, South Texas Law Review: 43. pp. 343-353 (2002).

20. Y. M. Edrey, S. Colombo , “Haifa and Its Law School: Toward the Future”, Journal of Legal Education: 51. pp 338-345 (2001).

Publications, Articles in Refereed Journals, continued

21. Y. M. Edrey. “Tax Law as Public Law”, (Hebrew). Mishpat Umimshal, Haifa Law & Government Law Rev: 5. pp 57-94 (1999).

22. Y. M. Edrey. “A Declarative and a Constructed Constitution – the Right for Property Under the Israeli Constitutional Law and its location on the ‘Constitutional Rights’ Scale”, (Hebrew) Mishpatim Hebrew University Law Rev: 28. pp. 461-534 (1997).

23. Y. M. Edrey. “The Underline theory of the New Trend in the Israeli Case Law: A Business Transaction and Losses; Expenses and Interest Deduction; the Employee as a Taxpayer”, (Hebrew) Iyuney Mishpat Tel Aviv L. Rev: 21. pp. 283-326 (1996).

24. Y. M. Edrey. “The Classification of Intangible for Income Tax and Capital Gain”, (Hebrew) Mechkarey Mishpat Bar-Ilan Law Rev:13. pp.487-506 (1996).

25. Y. M. Edrey, “Taxation of International Activity: FDAP, ECI and the dual capacity of an Employee as a Taxpayer”, Virginia Tax Rev:15. pp.653-684 (1996).

26. Y. M. Edrey. “A Constitutional Revolution or Constitutional Evolution”, (Hebrew) Mishpat U’Mimshal, pp. 576-597 (1996).

27. Y. M. Edrey. “Capital Gain and Capitalization of Income: a Legal and Economic Analysis”, (Hebrew) Hapraklit Israeli Bar L. Rev: 42. pp. 297-331 (1995).

28. Y. M. Edrey. “Who set the tax laws in Israel: On Primary, Administrative and judicial legislation”, (Hebrew) The Law, The College of Management – Law Rev: 3. pp. 319-343 (1996).

29. Y. M. Edrey. “Constitutional and Normative Obstacles for the New Tax legislation” (Hebrew) Taxes: 8, Vol. 6. pp. a20- a52 (1994).

30. Y. M. Edrey. “Straight-Line Depreciation and Tax-Accounting”. (Hebrew) The Israel Account Journal: 43. pp. 169-172 (1994).

31. Y. M. Edrey. “Capital Recovery and Deduction of Economic Depreciation”, (Hebrew) The Israel Account Journal :43. pp. 9-20 (1994).

32. Y. M. Edrey. “The Foundation of Law Act As a Source for Judicial Activism in the Israeli Legal System”, (Hebrew) Iyuney Mishpat :17. 597-646 (1992).

Publications, Articles in Refereed Journals, continued

33. Y. M. Edrey*, S. Shani “The US Taxation of Aliens”, Capital Law Rev: 21. pp. 121-163. *Order of authors’ names by the relevant contribution (1992).

34. Y. M. Edrey*. A. Jeffrey, “Taxation of International Transaction – Over Relief from Double Taxation Under the US Tax System”, The International Tax and Business Law Journal: 9. U.C. Berkeley Law School. pp. 102-128. *Order of authors’ names by the relevant contribution (1991).

35. Y. M. Edrey. “Moving from the Source Doctrine to the American Concept of ‘Accretion to Wealth’ – The Israeli Experience”, The Transnational Lawyer: 3. pp. 427-465 (1990).

36. Y. M. Edrey. “On the Deductibility of Capital Expenses and Capitalization of Ordinary Expenses”, (Hebrew) Hapraklit: 39. pp. 136-162 (1990).

37. Y. M. Edrey, H. Abrams “Equitable Implementation of Tax Expenditures”, Virginia Tax L. Rev: 9. pp. 109-127. *Order of authors’ names by the relevant contribution (1989).

38. Y. M. Edrey, Y. Eden. “Statutory ‘Piercing the Veil’- Corporate Taxation of Several Special Legal Entities in Israel”. (Hebrew) Iyuney Mishpat:13. pp. 307-357. *Order of authors’ names by alphabetical (1988).

39. Y. Eden, Y. M. Edrey. ”Taxation of Capital gains on Corporate Shares Under Inflation”, (Hebrew) Mechkarey Mishpat: 6, pp. 76-93. **Order of authors’ names alphabetical (1988).

40. Y. M. Edrey. “The Source Doctrine – Is It the End? On the Definition of the Term “Income” in the Israeli Common Law’”, (Hebrew) Mishpatim:17. pp. 25-53 (1987).

41. Y. M. Edrey. “Taxation of Interest-Free Loans: Economic and legal Analysis”, (Hebrew) Iyuney Mishpat:12. pp. 145-182 (1987).

42. Y. M. Edrey*, Y. Eden. “Income Tax and Inflation – Measuring Income with Linked Unit”, (Hebrew) The Israeli Tax Quarterly: 56. pp. 58-78. *Order of authors’ names by the relevant contribution (1985).

43. Y. M. Edrey. “Taxation of a Married Woman under the Israeli Law”, (Hebrew) Accounting and Taxation:26. pp. 4-8 (1985).

44. Y. M. Edrey. “Chief Justice I. Kahan and his Contribution to the Israeli Tax Law”, (Hebrew) Hapraklit :36. pp. 345-348 (1985).

45. Y. M. Edrey. “Taxation of Officers and Managers”, (Hebrew) Hapraklit: 35. pp.68-84 (1985).

46. Y. M. Edrey*, A. Dotan. “Prepaid Rental Fee Under the Israeli Tax Law; Legal and Financial Analysis”, (Hebrew) Mechkarey Mishpat: 4. pp. 79-104. *Order of authors’ names by the relevant contribution (1986).

47. Joseph M. Edrey, “Codification and Tax Law: On the Need for Separate Sources of Income in Respect of Employees and Self Employed Taxpayers”, Israel Law Review: 19. pp. 440-494 (1984).

48. Y. M. Edrey. “Prize for Breaching the Law – Note on the Israeli Supreme Court Decision”, (Hebrew) The Israel Account Journal: 33. pp. 151-161 (1984).

Publications, Articles in Refereed Journals, continued

49. Y. M. Edrey. “Managers and Directors as Taxpayers – Interpretation of Tax Law”, (Hebrew) The Israel Bar L. Rev: 35. pp. 68-84 (1983).

50. Y. M. Edrey. “The Definition of Employee for Income Tax Purposes”, (Hebrew) Hapraklit: 16. pp. 291-333 (1982).

51. Y. M. Edrey. “Comprehensive Tax Base in Israel”, (Hebrew) Mishpatim: 12. pp. 431-470 (1982).

52. Joseph M. Edrey, “The Definition of Employee for Income Tax Purposes – A comprehensive analysis”, ISR.L.Rev 17, 290 (1982)

53. Y. M. Edrey. “Deductibility of Employee’s Expenses in the Law of Income Tax”, (Hebrew) Mishpatim: 8. pp. 195-226 (1979).

Chapters in Books

1. Y. M. Edrey, “Taxation and the Encouragement of Financial, Social, and Human Capital Investments: Tax Competition and the Government Tax Policy in Developed and Developing Countries in the Middle Eas: Israel as a study case”; in: Tax Law and the Mediterranean Area Current Issues in the Time of the Global Crisis (Bologna, Italy, in-press).

2. Y. M. Edrey, Harmful International Tax Planning at the Origin of the Global Economic Crisis: a Field Immune to Ethical Approaches? In: Manuel Pires, ed. Etica Fiscal (Lisbon, 2011).

3. Y. M. Edrey, “Judicial Review on Tax Legislation: Balancing between Efficiency, Equality as Constitutional Interests”, in “Bridging a Sea: Constitutional and Supranational Limitations to the Taxing Power of the States Across the Mediterranean, Y.M. Edrey, M. Greggi, eds. (English). (Italy, 2010)

4. Y. M. Edrey. “The Israeli Tax System”. In International Contract Manual. AH. Kritzer, S Eiselen, J Vanto, JJ. Vanto, eds. (2009).

5. Y. M. Edrey. “Who Should Guard the Public’s Property and the State’s Treasury”. (Hebrew) In Shamgar’s Book. A Barak, M. Heshin, E. Arbel, N. Choen, M. Mauntner, Eds. Tel Aviv, Vol A, pp 155-220 (2003).

6. Y. M. Edrey. “Social Rights under the Israeli Constitution” (Hebrew). In Berenzon Book, Eds, A Barak & H. Bernzon, Jerusalem, pp 45-117 (2000).

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