Problems and promise of smart cards in taxation
Year of publication: |
2008
|
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Authors: | Cowell, Frank A. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 61.2008, 4, p. 865-882
|
Subject: | Chipkarte | Smart card | Direkte Besteuerung | Direct taxation | Indirekte Besteuerung | Indirect taxation | Theorie | Theory |
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