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A tax regulatory framework for cryptographic assets

Author

Listed:
  • Shanan, Tamir
  • Narotzki, Doron

Abstract

In this paper we look into the history of cryptographic assets and its evolution, analyze the relevant tax framework and identify the issues with regard to cryptographic assets, and suggest a new regulatory framework for such assets that would allow governments to tax these assets more efficiently while at the same time not hold back the technological development and evolution of cryptographic assets.

Suggested Citation

  • Shanan, Tamir & Narotzki, Doron, 2024. "A tax regulatory framework for cryptographic assets," Finance Research Letters, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000485
    DOI: 10.1016/j.frl.2024.105018
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    More about this item

    Keywords

    Crypto; Cryptographic assets; Bitcoin; Tax;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • E42 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Monetary Sytsems; Standards; Regimes; Government and the Monetary System
    • F30 - International Economics - - International Finance - - - General

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