This chapter discusses a set of issues that future research in tax systems should address. One issue is the implications of rapidly improving information technology, which can economize on tax administration operations and make it easier to base tax liability on a wider range of information, but also facilitates some kinds of tax evasion. This general issue is illustrated by the promise of multi-state coordination of retail sales taxation and by proposals to introduce pre-filled income tax returns or a data retrieval platform that allows taxpayers to view, access, and download information from a secure database maintained by the government. Concerns about eroded privacy of such proposals are considered, as are the complications arising from multiple jurisdictions.
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