Frank A. Cowell (London School of Economics) has published Problems and Promise of Smart Cards in Taxation, 61 Nat'l Tax J. 865 (2008) (Symposium on Technology, Privacy, and the Future of Taxation).  Here is the abstract:

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.