A New Framework for Taxing Cryptocurrencies

76 Pages Posted: 25 Apr 2022 Last revised: 17 Jan 2024

See all articles by Reuven S. Avi-Yonah

Reuven S. Avi-Yonah

University of Michigan Law School

Mohanad Salaimi

University of Michigan Law School - Law Student

Date Written: March 31, 2022

Abstract

This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. Specifically, the Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle, starting from earning cryptocurrency, through its disposal or exchange. The Article also examines the tax treatment of two special crypto events, hard forks and airdrops.

Keywords: cryptocurrencies, taxation

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S. and Salaimi, Mohanad, A New Framework for Taxing Cryptocurrencies (March 31, 2022). The Tax Lawyer, Vol. 77, No. 1 (Fall 2023) , Available at SSRN: https://ssrn.com/abstract=4071391 or http://dx.doi.org/10.2139/ssrn.4071391

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

Mohanad Salaimi

University of Michigan Law School - Law Student ( email )

Ann Arbor, MI
United States

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