Regulating Bitcoin: A Tax Case Study

Handbook: Cryptofinance and Mechanism of Exchange (2020)

8 Pages Posted: 7 Jun 2019 Last revised: 11 Jan 2021

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law; affiliation not provided to SSRN

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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

Ryznar, Margaret and 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

Margaret Ryznar (Contact Author)

affiliation not provided to SSRN

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

530 West New York Street
Indianapolis, IN 46202
United States

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