Abraham Sutherland

University of Virginia School of Law

580 Massie Road

Charlottesville, VA 22903

United States

SCHOLARLY PAPERS

3

DOWNLOADS

756

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Cryptocurrency Economics and the Taxation of Block Rewards

165 Tax Notes 749 (Part 1; Nov. 4, 2019), 165 Tax Notes 953 (Part 2; Nov. 11, 2019)
Number of pages: 44 Posted: 04 Nov 2019 Last Revised: 13 Nov 2019
Abraham Sutherland
University of Virginia School of Law
Downloads 601 (56,227)

Abstract:

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cryptocurrency, taxation, blockchain, economics, proof of stake, proof of work, Bitcoin, Tezos

2.

Dilution and True Economic Gain from Cryptocurrency Block Rewards

168 Tax Notes 1189, 2020
Number of pages: 12 Posted: 25 Aug 2020
Mattia Landoni and Abraham Sutherland
Federal Reserve Banks - Federal Reserve Bank of Boston and University of Virginia School of Law
Downloads 83 (366,765)

Abstract:

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Tezos, Proof of Stake, Bitcoin, Cryptocurrency, Taxation, Income Tax, Dilution, Block Rewards, Implied Dilution, Depletion

3.

Tax Treatment of Block Rewards: A Primer

Number of pages: 17 Posted: 12 Feb 2021 Last Revised: 17 Feb 2021
Abraham Sutherland
University of Virginia School of Law
Downloads 72 (397,790)

Abstract:

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cryptocurrency, blockchain, taxation, income tax, Tezos, Ethereum, Cosmos, block rewards