Taxing Cryptocurrencies
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Katherine Baer & Ruud De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing cryptocurrencies," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 478-497.
- Katherine Baer & Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2023. "Taxing Cryptocurrencies," CESifo Working Paper Series 10372, CESifo.
References listed on IDEAS
- Cong, Lin William & Landsman, Wayne & Maydew, Edward & Rabetti, Daniel, 2023.
"Tax-loss harvesting with cryptocurrencies,"
Journal of Accounting and Economics, Elsevier, vol. 76(2).
- Lin William Cong & Wayne Landsman & Edward Maydew & Daniel Rabetti, 2022. "Tax-Loss Harvesting with Cryptocurrencies," NBER Working Papers 30716, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019.
"Tax Evasion and Inequality,"
American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Andrea Baronchelli & Hanna Halaburda & Alexander Teytelboym, 2022. "Central bank digital currencies risk becoming a digital Leviathan," Nature Human Behaviour, Nature, vol. 6(7), pages 907-909, July.
- Gabriel Zucman, 2013.
"The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(3), pages 1321-1364.
- Gabriel Zucman, 2012. "The missing wealth of nations: Are Europe and the U.S. net debtors or net creditors?," PSE Working Papers halshs-00565224, HAL.
- Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," PSE-Ecole d'économie de Paris (Postprint) halshs-01053616, HAL.
- Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," Post-Print halshs-01053616, HAL.
- Gabriel Zucman, 2012. "The missing wealth of nations: Are Europe and the U.S. net debtors or net creditors?," Working Papers halshs-00565224, HAL.
- Michael Keen, 2011. "Rethinking the Taxation of the Financial Sector ," CESifo Economic Studies, CESifo Group, vol. 57(1), pages 1-24, March.
- Thornton Matheson, 2012. "Security transaction taxes: issues and evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 884-912, December.
- Igor Makarov & Antoinette Schoar, 2022. "Cryptocurrencies and Decentralized Finance (DeFi)," NBER Working Papers 30006, National Bureau of Economic Research, Inc.
- Thorsten Beck & Mathilde Janfils & Mr. Kangni R Kpodar, 2022. "What Explains Remittance Fees? Panel Evidence," IMF Working Papers 2022/063, International Monetary Fund.
- Raphael Auer & Giulio Cornelli & Sebastian Doerr & Jon Frost & Leonardo Gambacorta, 2022.
"Crypto trading and Bitcoin prices: evidence from a new database of retail adoption,"
BIS Working Papers
1049, Bank for International Settlements.
- Raphael Auer & Giulio Cornelli & Sebastian Doerr & Jon Frost & Leonardo Gambacorta & Raphael A. Auer, 2023. "Crypto Trading and Bitcoin Prices: Evidence from a New Database of Retail Adoption," CESifo Working Paper Series 10266, CESifo.
- Gambacorta, Leonardo & Auer, Raphael & Cornelli, Giulio & Doerr, Sebastian & Frost, Jon, 2023. "Crypto trading and Bitcoin prices: evidence from a new database of retail adoption," CEPR Discussion Papers 17823, C.E.P.R. Discussion Papers.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Fernando E. Alvarez & David Argente & Diana Van Patten, 2022. "Are Cryptocurrencies Currencies? Bitcoin as Legal Tender in El Salvador," NBER Working Papers 29968, National Bureau of Economic Research, Inc.
- Keen, Michael & Smith, Stephen, 2006.
"VAT Fraud and Evasion: What Do We Know and What Can Be Done?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
- Mr. Stephen C. Smith & Mr. Michael Keen, 2007. "VAT Fraud and Evasion: What Do We Know, and What Can be Done?," IMF Working Papers 2007/031, International Monetary Fund.
- repec:hal:pseose:halshs-01053616 is not listed on IDEAS
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Gunay, Samet & Altınkeski, Buket Kırcı & Ismail Çevik, Emrah & Goodell, John W., 2023. "Quantifying systemic risk in the cryptocurrency market: A sectoral analysis," Finance Research Letters, Elsevier, vol. 58(PC).
- Arindam Misra, 2024. "A Taxmans guide to taxation of crypto assets," Papers 2403.15074, arXiv.org, revised May 2024.
- Álvaro Hernández Sánchez & Beatriz María Sastre-Hernández & Javier Jorge-Vazquez & Sergio Luis Náñez Alonso, 2024. "Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence," Economies, MDPI, vol. 12(3), pages 1-25, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021.
"Tax Evasion at the Top of the Income Distribution: Theory and Evidence,"
NBER Working Papers
28542, National Bureau of Economic Research, Inc.
- Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
- Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023.
"Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands,"
Journal of Public Economics, Elsevier, vol. 217(C).
- Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020. "Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands," Discussion Paper 2020-031, Tilburg University, Center for Economic Research.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," CPB Discussion Paper 417, CPB Netherlands Bureau for Economic Policy Analysis.
- Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020. "Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands," Other publications TiSEM 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2023. "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Other publications TiSEM dc537319-6adc-4b3a-8f9f-5, Tilburg University, School of Economics and Management.
- Asatryan, Zareh & Gomtsyan, David, 2020.
"The incidence of VAT evasion,"
ZEW Discussion Papers
20-027, ZEW - Leibniz Centre for European Economic Research.
- Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
- Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020.
"Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers,"
Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," School of Economics and Public Policy Working Papers 2018-15, University of Adelaide, School of Economics and Public Policy.
- Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series 7328, CESifo.
- Gabriel Zucman, 2019.
"Global Wealth Inequality,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 109-138, August.
- Gabriel Zucman, 2019. "Global Wealth Inequality," NBER Working Papers 25462, National Bureau of Economic Research, Inc.
- Langenmayr, Dominika & Zyska, Lennard, 2023.
"Escaping the exchange of information: Tax evasion via citizenship-by-investment,"
Journal of Public Economics, Elsevier, vol. 221(C).
- Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
- Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
- Leo Ahrens & Lukas Hakelberg & Thomas Rixen, 2022. "A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 653-672, July.
- Menkhoff, Lukas & Miethe, Jakob, 2019.
"Tax evasion in new disguise? Examining tax havens' international bank deposits,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Cyril Chalendard, 2015.
"Use of internal information, external information acquisition and customs underreporting,"
Working Papers
halshs-01179445, HAL.
- Cyril CHALENDARD, 2015. "Use of Internal Information, External Information Acquisition and Customs Underreporting," Working Papers 201522, CERDI.
- Arun Advani, 2022.
"Who does and doesn't pay taxes?,"
Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," The Warwick Economics Research Paper Series (TWERPS) 1321, University of Warwick, Department of Economics.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," CAGE Online Working Paper Series 530, Competitive Advantage in the Global Economy (CAGE).
- Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
- Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
- James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
- Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," Working Papers hal-02876979, HAL.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016.
"Taxing high-income earners: tax avoidance and mobility,"
IFS Working Papers
W16/07, Institute for Fiscal Studies.
- Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020.
"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
- Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
- Hoseini, M., 2014.
"Misreporting in the Value-Added Tax and the Optimal Enforcement,"
Other publications TiSEM
b8a0a931-1092-4c98-bd36-4, Tilburg University, School of Economics and Management.
- Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017.
"Collusive tax evasion and social norms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
- Wrede, Matthias & Abraham, Martin & Lorek, Kerstin & Richter, Friedemann, 2015. "Collusive Tax Evasion and Social Norms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112859, Verein für Socialpolitik / German Economic Association.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo.
- Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
More about this item
Keywords
Cryptocurrency; virtual assets; tax evasion; tax compliance; Bitcoin; sales taxation; B VAT; income taxation; tax authorities; bitcoin transaction; intrinsic value; Virtual currencies; Blockchain and DLT; Currencies; Capital gains tax; Value-added tax; Global;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PAY-2023-08-14 (Payment Systems and Financial Technology)
- NEP-PBE-2023-08-14 (Public Economics)
- NEP-PUB-2023-08-14 (Public Finance)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:2023/144. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.