Converting Narratives and Alleviating Constitutional Inequality through Taxation: Lessons from Conscription Disparities

Abstract This article explores the potential effect of converting a constitutional narrative into a tax narrative that might help to address a constitutional controversy. The article examines, as a case study, the deep and long-standing issue of inequality in mandatory conscription. All efforts made over the decades to resolve the conflict or reduce its scope have failed. The article sets up a novel framework by conceptualising mandatory service as a ‘tax in-kind’, proposing a mandatory army tax credit (MATC) as a significant tool to alleviate the inequality. The proposed regime bridges the tension between Israel’s ‘people’s army’ ethos and the growing inequality. The proposed tax regime leverages the framing effect to preserve the ‘people’s army’ ethos while addressing inequities. Our insights apply to any country with mandatory military service facing issues of inequality: should conscription controversies be addressed solely through constitutional narrative, or through tax narrative as well? In addition, the approach of the article challenges traditional tax perspectives and public policy by incorporating non-monetary obligations into the tax discourse.