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Problems and promise of smart cards in taxation

Cowell, Frank (2008) Problems and promise of smart cards in taxation. National Tax Journal, 61 (4). pp. 865-882. ISSN 0028-0283

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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.

Item Type: Article
Official URL:
Additional Information: © 2008 National Tax Journal
Divisions: Economics
Centre for Analysis of Social Exclusion
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Sets: Departments > Economics
Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
Research centres and groups > Centre for Analysis of Social Exclusion (CASE)
Collections > Economists Online
Date Deposited: 05 May 2011 13:26
Last Modified: 20 Feb 2021 04:13

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