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Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”

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  • Avi-Yonah, Reuven

Abstract

This comment explains that while taxpayers may increase loss harvesting in crypto, they are wrong if they believe such losses will be upheld if challenged by the IRS.

Suggested Citation

  • Avi-Yonah, Reuven, 2023. "Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”," Journal of Accounting and Economics, Elsevier, vol. 76(2).
    • Handle: RePEc:eee:jaecon:v:76:y:2023:i:2:s0165410123000368
    DOI: 10.1016/j.jacceco.2023.101612
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    References listed on IDEAS

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    1. James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020. "New Technologies and the Evolution of Tax Compliance," Working Papers 2009, Tulane University, Department of Economics.
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