Taxation and Surveillance: An Agenda

Source: Michael Hatfield, University of Washington School of Law Research Paper No. 2014-34, December 17, 2014

From the abstract:
Among government agencies, the IRS likely has the surest legal claim to the most information about the most Americans: your hobbies; your religious affiliation; your reading; your travel; and your medical information are all potentially tax relevant. Privacy scholars have studied the arrival of Big Data, the internet-of-things, and the surveillance joint venture of government and private companies, but neither privacy nor tax scholars have considered how these technological advances could improve tax administration. As government agencies and private companies increasingly pursue what has been described as the “growing gush of data,” the use of these technologies in tax administration will become increasingly important to consider. This Essay provides an agenda of items for discussion, debate, and research related to the development, implementation, and effects of moving towards a surveillance-facilitated tax system.