Problems and Promise of Smart Cards in Taxation

24 Pages Posted: 7 Feb 2008

See all articles by Frank Cowell

Frank Cowell

London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)

Date Written: December 2007

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.

Keywords: tax, administration, information technology

JEL Classification: H20, H21

Suggested Citation

Cowell, Frank A., Problems and Promise of Smart Cards in Taxation (December 2007). Available at SSRN: https://ssrn.com/abstract=1090859 or http://dx.doi.org/10.2139/ssrn.1090859

Frank A. Cowell (Contact Author)

London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD) ( email )

Houghton Street
London WC2A 2AE
United Kingdom
+44 (0)171-955 7277 (Phone)
+44 (0)171-242 2357 (Fax)

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