The rise of cryptocurrencies in low-income countries highlights the need for suitable income tax policy for those assets. This article focuses on how a tailor-made policy for low-income countries should look, arguing that a crucial component of that policy is determining the tax consequences of...

In this installment of Emerging Economies, the first part of a series, Falcão and Michel focus on the rise of cryptocurrencies in developing countries and examine some of the tax policy challenges that come with it