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Problems and promise of smart cards in taxation

By Frank Cowell

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

Topics: HB Economic Theory, HG Finance
Publisher: National Tax Association
Year: 2008
OAI identifier: oai:eprints.lse.ac.uk:35860
Provided by: LSE Research Online
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