000			01794nab a2200265 c 4500
999			_c143201 _d143201
003			ES-MaIEF
005			20230424184825.0
007			ta
008			201118t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968576 _aChatham, Michael D.
245			_aTaxation as a barrier to blockchain innovation _c Michael D. Chatham and Thomas K. Duncan
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThough it is not the only cryptocurrency in circulation, Bitcoin has been one of the dominant and more highly valued digital currencies in the blockchain family. The IRS recently decided to treat Bitcoin and all other cryptocurrencies as property, thus causing ownership interests in these cryptocurrencies to generate a taxable transaction any time they are sold or traded for another good or service. The authors argue that taxation of cryptocurrencies and the recordkeeping necessities that come with it serve to inhibit the innovation in and growth of what could be an extremely valuable new commodity, the blockchain itself. They offer alternative strategies to mitigate the potential effects of these types of regulatory tax policies. Their work is the first to offer an analysis of the implications of tax policies on the development of blockchain technologies.
650		7	_963195 _aCRIPTOMONEDA
650		7	_aBLOCKCHAIN _2 _966197
650			_aIMPUESTOS _947460
650			_aESTADOS UNIDOS _942888
700	1		_943422 _aThomas, Duncan
773	0		_9163812 _oOP 235/2020/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 1, Fall 2020, p. 3-22
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3801-01-Chatham-Blockchain.pdf
942			_cART