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Problems and Promise of Smart Cards in Taxation

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  • Cowell, Frank A.

Abstract

The potential impact of smart cards is examined in the context of a standard model of direct and indirect taxation. The distinction between the two types of tax is made in terms of the information required to implement them. Electronic cards in general are understood as devices for enriching and certifying information related to individuals and transactions. Smart cards are a subclass of these that may perform additional functions, including dynamic updating and linking of disparate datasets.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 61 (2008)
Issue (Month): 4 (December)
Pages: 865-82

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Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:865-82

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Cited by:
  1. Markus Haavio & Kaisa Kotakorpi, 2009. "The Political Economy of Sin Taxes," CESifo Working Paper Series, CESifo Group Munich 2650, CESifo Group Munich.
  2. Markus Haavio & Kaisa Kotakorpi, 2012. "Sin Licenses Revisited," CESifo Working Paper Series, CESifo Group Munich 4010, CESifo Group Munich.

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