Download This PaperBlock Rewards, Carried Interests, and Other Valuation Quandaries in Taxing Compensation
175 Tax Notes Federal 1551 (June 6, 2022) and 104 Tax Notes State 989 (June 6, 2022)
16 Pages Posted: 31 Jul 2022 Last revised: 7 Oct 2022
Date Written: June 6, 2022
Abstract
In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value.
Keywords: Cryptocurrency, income taxation, block rewards, compensation
JEL Classification: K34, M41, G29, H22, H27
Suggested Citation: Suggested Citation
Ordower, Henry, Block Rewards, Carried Interests, and Other Valuation Quandaries in Taxing Compensation (June 6, 2022). 175 Tax Notes Federal 1551 (June 6, 2022) and 104 Tax Notes State 989 (June 6, 2022), Saint Louis U. Legal Studies Research Paper No. 2022-04, Available at SSRN: https://ssrn.com/abstract=4158329
Henry Ordower (Contact Author)
Saint Louis University - School of Law ( email )
100 N. Tucker Blvd.
St. Louis, MO 63101
United States
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