The electronic world will affect and be affected by tax systems, and these influences need to be understood in order to develop suitable tax systems to operate in this new environment. Our current tax systems were built to operate in a physical environment in which most transactions are documented in writing at the place where taxable transactions occur or taxable income arises. These vital transaction features cannot be presumed in the new environment; the flexibility and adaptability of tax systems to these changed circumstances becomes even more important than usually the case.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
file. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number
Discussion Paper #3.
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.: