Problems and Promise of Smart Cards in Taxation
نویسنده
چکیده
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. Paper prepared for the conference Technology, Privacy, And The Future Of Taxation, October 4-5, 2007, Washington, DC I am grateful to Tania Burchart and John Hills for helpful discussion, to Henrik Kleven for comments on an earlier draft and to Alex Teytelboym for research assistance. I would also like to knowledge helpful comments from two referees of this Journal. JEL Classi cation: H20, H21
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