A New Framework for Taxing Cryptocurrencies
Document Type
Article
Publication Date
2022
Abstract
This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. Specifically, the Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle, starting from earning cryptocurrency, through its disposal or exchange. The Article also examines the tax treatment of two special crypto events, hard forks and airdrops.
Recommended Citation
Avi-Yonah, Reuven S. and Salaimi, Mohanad, "A New Framework for Taxing Cryptocurrencies" (2022). Public Law & Legal Theory Working Papers. 134.
https://repository.law.umich.edu/pub_law_archive/134