May I Pay More? Lessons From Jarrett for Blockchain Tax Policy

In this article, Parsons examines Jarrett, a pending refund suit in which the taxpayers argue that blockchain reward tokens should be included in income only upon sale or exchange (a position that would raise their tax bills), and she explores why they sought this treatment and what implications it holds for policymakers trying to develop a tax regime for blockchain activities

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Year of publication:	2022
Authors:	Parsons, Amanda
Publisher:	[S.l.] : SSRN
Subject:	Blockchain \| Steuerpolitik \| Tax policy

Extent:	1 Online-Ressource (5 p)
Series:	Tax Notes Federal ; Volume 176 (2022)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 26, 2022 erstellt
Other identifiers:	10.2139/ssrn.4256906 [DOI]
Classification:	K34 - Tax Law ; K20 - Regulation and Business Law. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014238086