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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.

Suggested Citation

  • Cowell, Frank A., 2008. "Problems and Promise of Smart Cards in Taxation," National Tax Journal, National Tax Association, vol. 61(4), pages 865-882, December.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:865-82
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    Cited by:

    1. Markus Haavio & Kaisa Kotakorpi, 2012. "Sin Licenses Revisited," CESifo Working Paper Series 4010, CESifo Group Munich.
    2. Haavio, Markus & Kotakorpi, Kaisa, 2011. "The political economy of sin taxes," European Economic Review, Elsevier, vol. 55(4), pages 575-594, May.
    3. Haavio, Markus & Kotakorpi, Kaisa, 2016. "Sin licenses revisited," Journal of Public Economics, Elsevier, vol. 144(C), pages 40-51.

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