Tax Law and Technology Change

in Roger Brownsword, Eloise Scotford & Karen Yeung, eds., Oxford Handbook of the Law and Regulation of Technology (University of Oxford Press, 2017 Forthcoming)

Queen's University Legal Research Paper No. 078

25 Pages Posted: 19 Oct 2016  

Arthur J. Cockfield

Queen's University - Faculty of Law

Date Written: 2016

Abstract

Writings on tax law and technology change often investigate three discrete but related questions: (1) how does tax law react to technology change; (2) how does tax law provoke technology change; and (3) how does tax law seek to preserve traditional interests (such as revenue collection) in light of technology change. In addition, observers sometimes raise concerns that the interaction of technology change and tax law can have a substantive impact on individuals, communities and/or national interests that may differ from the technology’s intended use (for example, automatic tax collection mechanisms may harm taxpayer privacy). The chapter reviews these writings and distills guiding principles for optimal tax law and policy in light of technology change.

Keywords: tax law, technology change, cyberlaw, electronic commerce, cross-border tax information exchange, research and development

Suggested Citation

Cockfield, Arthur J., Tax Law and Technology Change (2016). in Roger Brownsword, Eloise Scotford & Karen Yeung, eds., Oxford Handbook of the Law and Regulation of Technology (University of Oxford Press, 2017 Forthcoming); Queen's University Legal Research Paper No. 078. Available at SSRN: https://ssrn.com/abstract=2853670

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

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