Download This PaperRegulating Bitcoin: A Tax Case Study
Handbook: Cryptofinance and Mechanism of Exchange (2020)
8 Pages Posted: 7 Jun 2019 Last revised: 11 Jan 2021
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Regulating Bitcoin: A Tax Case Study
Handbook: Cryptofinance and Mechanism of Exchange (2020)
Number of pages: 8
Posted: 07 Jun 2019
Last Revised: 11 Jan 2021
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Regulating Bitcoin: A Tax Case Study
Machine Lawyering, May 29, 2019
Number of pages: 2
Posted: 19 Jun 2019
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61
Date Written: June 20, 2020
Abstract
This book chapter adapts the Coffee bonding theory to the modern context of bitcoin, using tax as a case study. As the theory predicts, tax authorities may be able to increase the legitimacy of bitcoin by improving tax compliance and reducing tax evasion. Thus, while the Coffee theory arose two decades ago to explain the cross-listing of international company shares, it has implications for the modern context of bitcoin.
Keywords: bitcoin, tax, regulation
Suggested Citation: Suggested Citation
Ryznar, Margaret, Regulating Bitcoin: A Tax Case Study (June 20, 2020). Handbook: Cryptofinance and Mechanism of Exchange (2020), Available at SSRN: https://ssrn.com/abstract=3391583
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