Document Type
Article
Publication Date
2022
Keywords
Cryptocurrency, income taxation, block rewards, compensation
Abstract
In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value.
Recommended Citation
Ordower, Henry, Block Rewards, Carried Interests, and Other Valuation Quandaries in Taxing Compensation (June 6, 2022). 175 Tax Notes Federal 1551 (June 6, 2022) and 104 Tax Notes State 989 (June 6, 2022).
Included in
Banking and Finance Law Commons, Business Organizations Law Commons, Labor and Employment Law Commons, Law and Economics Commons, Tax Law Commons