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)
25 Pages Posted: 19 Oct 2016
Date Written: 2016
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
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