A tax regulatory framework for cryptographic assets

Tamir Shanan and Doron Narotzki

Finance Research Letters, 2024, vol. 61, issue C

Abstract: In this paper we look into the history of cryptographic assets and its evolution, analyze the relevant tax framework and identify the issues with regard to cryptographic assets, and suggest a new regulatory framework for such assets that would allow governments to tax these assets more efficiently while at the same time not hold back the technological development and evolution of cryptographic assets.

Keywords: Crypto; Cryptographic assets; Bitcoin; Tax (search for similar items in EconPapers)
JEL-codes: E42 E5 F30 K34 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000485

DOI: 10.1016/j.frl.2024.105018

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