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The Taxation of Virtual Currency and Does Recent Guidance Do Enough?

Hannah Smith Antinozzi

ATA Journal of Legal Tax Research2024https://doi.org/10.2308/jltr-2023-009article
AJG 1ABDC C
Weight
0.54

What the paper says

ABSTRACT This paper examines how virtual currency is taxed and examines whether recent guidance has done enough. Virtual currency taxation has been complex and confusing ever since virtual currency first became used. Limited IRS guidance has been issued over the years leaving taxpayers to figure out the compliance on their own. In 2023, the IRS issued several large pieces of guidance, but this does not seem to be enough to help taxpayers with their compliance efforts. This paper examines whether the current tax law in this area constitutes a “good” tax system and gives suggestions for improvement.

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https://doi.org/https://doi.org/10.2308/jltr-2023-009

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@article{hannah2024,
  title        = {{The Taxation of Virtual Currency and Does Recent Guidance Do Enough?}},
  author       = {Hannah Smith Antinozzi},
  journal      = {ATA Journal of Legal Tax Research},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.2308/jltr-2023-009},
}

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The Taxation of Virtual Currency and Does Recent Guidance Do Enough?

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Evidence weight

0.54

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.57 × 0.4 = 0.23
M · momentum0.57 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.