{"title":"Regulating Bitcoin: A Tax Case Study","authors":"Margaret Ryznar","doi":"10.2139/ssrn.3402260","DOIUrl":null,"url":null,"abstract":"This chapter adapts the Coffee bonding theory to the modern context of bitcoin, using tax as a case study. As the theory predicts, tax authorities may be able to increase the legitimacy of bitcoin by improving tax compliance and reducing tax evasion. Thus, while the Coffee theory arose two decades ago to explain the cross-listing of foreign company shares, it has implications for the modern context of bitcoin.","PeriodicalId":128369,"journal":{"name":"CompSciRN: Other Cybersecurity","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"CompSciRN: Other Cybersecurity","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3402260","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This chapter adapts the Coffee bonding theory to the modern context of bitcoin, using tax as a case study. As the theory predicts, tax authorities may be able to increase the legitimacy of bitcoin by improving tax compliance and reducing tax evasion. Thus, while the Coffee theory arose two decades ago to explain the cross-listing of foreign company shares, it has implications for the modern context of bitcoin.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
