Regulating Bitcoin: A Tax Case Study

Handbook: Cryptofinance and Mechanism of Exchange (Forthcoming)

8 Pages Posted: 7 Jun 2019

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: May 20, 2019

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

Ryznar, Margaret, Regulating Bitcoin: A Tax Case Study (May 20, 2019). Handbook: Cryptofinance and Mechanism of Exchange (Forthcoming). Available at SSRN: https://ssrn.com/abstract=3391583

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

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