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Dilution and its discontents: Quantifying the overtaxation of block rewards

Newly created cryptocurrency tokens dilute the holdings of existing token owners. If block rewards are taxable income at their fair market value at the time acquired, token holders’ income will...

A Duty to Answer: Six Basic Questions and Recommendations for the IRS on Crypto Taxes

U.S. taxpayers lack answers to basic questions about the federal tax and reporting effects of transactions involving cryptocurrencies. Although the Internal Revenue Service has been examining issues related to the...