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28 Fla. Tax Rev. 91 (2024)
Do Tax Judges Favor the Tax Authority?

handle is hein.journals/ftaxr28 and id is 98 raw text is: FLORIDA TAX REVIEW Volume 28 2024 Number] DO TAX JUDGES FAVOR THE TAX AUTHORITY? by Orli Oren-Kolbinger* ABSTRACT Judges and judicial systems have become more specialized in response to increasing legal complexity. While the theoretical literature has dis- cussed judicial specialization extensively, deliberating its pros and cons and its implications arguably an appealing background for empirical investigation few empirical studies have attempted to quantify the relationship between judicial specialization and case outcomes. This Article fills that lacuna. It analyzes a hand-coded dataset of tax cases in which rulings were made by both specialized tax judges and gener- alist judges in Israeli District Courts. Its main finding is that special- ized tax judges are more inclined than generalist judges toward the Tax Authority. It also finds that women judges and judges who worked in the private sector before their nomination are more inclined toward the Tax Authority than men judges and judges who were part of the public sector before taking the bench. * Assistant Professor, University of Oregon School of Law. Email: orli@uoregon.edu. In this Article, I use an empirical dataset I assembled during my Ph.D. studies at Bar-Ilan University Faculty of Law (dissertation approved, January 2020). I thank Rawia Aburabia, Reuven Avi-Yonah, Israel Klein, and Jacob Nussim for their valuable substantive and structural advice. I also thank the faculty workshop participants at Sapir Academic College School of Law and the Tax Law Workshop participants at the Hebrew Univer- sity of Jerusalem Faculty of Law for their constructive feedback. Daniel Baker and Riley Bauer provided excellent research assistance. I am especially grateful to David Hasen and the Florida Tax Review editorial team for their thoughtful work throughout the publication process. 91

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