000			01690nab a2200241 c 4500
999			_c144736 _d144736
003			ES-MaIEF
005			20210930105311.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966060 _aScarcella, Luisa
245		4	_aThe implications of adopting a European Central Bank digital currency _ba tax policy perspective _c Luisa Scarcella
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn the wake of growing interest around cryptocurrencies, the possible issuance by central banks of their own digital currency has been a topic of debate worldwide. The author of this article gives attention to the relevancy of electronic and digital payments (including a possible digital euro) in the area of taxation. In the first part she focuses on the possible benefits and risks posed by Central Bank Digital Currency (CBDCs) by considering their different design and technical features. In this part, the possible attribution of the legal tender status to a European CBDC is also addressed. The second part analyses the relevancy of the possible adoption of a CBDC in the tax policy arena. Finally, the third part highlights tax policies requiring cashless payments that might involve a CBDC. This part covers concerns related to data protection and digital divide.
650		4	_932260 _aBANCO CENTRAL EUROPEO
650		7	_aCRIPTOMONEDA _963195
650		4	_aPOLITICA FISCAL _948067
650		4	_aUNION EUROPEA _948644
773	0		_9165665 _oOP 2141-B/2021/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 4, August 2021, p. 177-188
942			_cART