Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385215776> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W4385215776 endingPage "70" @default.
- W4385215776 startingPage "55" @default.
- W4385215776 abstract "ABSTRACT Crypto assets are a diverse group of digital assets with different origins and uses that have become a widely accepted part of the global financial system. As the use of crypto assets has grown, IRS guidance related to their tax classification has not changed. Although the complexity of crypto assets increases the difficulty of regulation and taxation, the SEC and CFTC have asserted their authority and obtained rulings that challenge the current IRS guidance. In this paper, we examine the complexities of, and regulatory environment for, crypto assets to provide guidance on their tax classification. Then, we discuss possible tax classifications for crypto assets and the implications of those classifications. Our analysis of the complexity of crypto assets and their regulatory environment suggests that one tax classification for crypto assets is not sufficient. Allowing for different tax classifications provides more equitable tax treatment for users of crypto assets." @default.
- W4385215776 created "2023-07-25" @default.
- W4385215776 creator A5047516842 @default.
- W4385215776 creator A5059800332 @default.
- W4385215776 date "2023-10-01" @default.
- W4385215776 modified "2023-10-18" @default.
- W4385215776 title "Crypto Assets: Examining Possible Tax Classifications" @default.
- W4385215776 cites W2787748107 @default.
- W4385215776 cites W2805048107 @default.
- W4385215776 cites W2809627408 @default.
- W4385215776 cites W2816105620 @default.
- W4385215776 cites W2902209801 @default.
- W4385215776 cites W2910923322 @default.
- W4385215776 cites W2955658659 @default.
- W4385215776 cites W3014843328 @default.
- W4385215776 cites W3124140004 @default.
- W4385215776 cites W3167384334 @default.
- W4385215776 cites W4214523512 @default.
- W4385215776 cites W4214762486 @default.
- W4385215776 cites W4243920183 @default.
- W4385215776 doi "https://doi.org/10.2308/jeta-2022-033" @default.
- W4385215776 hasPublicationYear "2023" @default.
- W4385215776 type Work @default.
- W4385215776 citedByCount "0" @default.
- W4385215776 crossrefType "journal-article" @default.
- W4385215776 hasAuthorship W4385215776A5047516842 @default.
- W4385215776 hasAuthorship W4385215776A5059800332 @default.
- W4385215776 hasConcept C10138342 @default.
- W4385215776 hasConcept C121955636 @default.
- W4385215776 hasConcept C144133560 @default.
- W4385215776 hasConcept C162324750 @default.
- W4385215776 hasConcept C175444787 @default.
- W4385215776 hasConcept C180706569 @default.
- W4385215776 hasConcept C21364161 @default.
- W4385215776 hasConcept C2778348673 @default.
- W4385215776 hasConcept C30472729 @default.
- W4385215776 hasConcept C38652104 @default.
- W4385215776 hasConcept C41008148 @default.
- W4385215776 hasConceptScore W4385215776C10138342 @default.
- W4385215776 hasConceptScore W4385215776C121955636 @default.
- W4385215776 hasConceptScore W4385215776C144133560 @default.
- W4385215776 hasConceptScore W4385215776C162324750 @default.
- W4385215776 hasConceptScore W4385215776C175444787 @default.
- W4385215776 hasConceptScore W4385215776C180706569 @default.
- W4385215776 hasConceptScore W4385215776C21364161 @default.
- W4385215776 hasConceptScore W4385215776C2778348673 @default.
- W4385215776 hasConceptScore W4385215776C30472729 @default.
- W4385215776 hasConceptScore W4385215776C38652104 @default.
- W4385215776 hasConceptScore W4385215776C41008148 @default.
- W4385215776 hasIssue "2" @default.
- W4385215776 hasLocation W43852157761 @default.
- W4385215776 hasOpenAccess W4385215776 @default.
- W4385215776 hasPrimaryLocation W43852157761 @default.
- W4385215776 hasRelatedWork W2348195702 @default.
- W4385215776 hasRelatedWork W2348866994 @default.
- W4385215776 hasRelatedWork W2357366600 @default.
- W4385215776 hasRelatedWork W2360910877 @default.
- W4385215776 hasRelatedWork W2376232568 @default.
- W4385215776 hasRelatedWork W2387741781 @default.
- W4385215776 hasRelatedWork W2388662815 @default.
- W4385215776 hasRelatedWork W2392622805 @default.
- W4385215776 hasRelatedWork W2393601771 @default.
- W4385215776 hasRelatedWork W2623678241 @default.
- W4385215776 hasVolume "20" @default.
- W4385215776 isParatext "false" @default.
- W4385215776 isRetracted "false" @default.
- W4385215776 workType "article" @default.