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California Biometrics: A Second Proposal For California's Commission On The 21st Century Economy, Richard Thompson Ainsworth
California Biometrics: A Second Proposal For California's Commission On The 21st Century Economy, Richard Thompson Ainsworth
Faculty Scholarship
This proposal takes a long view to revenue reform. It seeks to fundamentally align the sales tax with the digital foundation of the 21st Century economy.
The core policy question is whether California is willing to change the way it defines sales tax exemptions; is it willing to move from product-centric to person-centric exemptions. Certified tax determination systems can be relied upon. A key element in this proposal is the encryption of exemption certificates in IDs (smart cards with biometric identifiers that will allow the poor or handicapped to make certain purchases tax free).
This proposal suggests that (for example) …