Taxing cryptocurrencies
这篇论文回顾了加密货币给现有税收体系带来的挑战，包括匿名性阻碍第三方报告、双重属性导致设计难题，以及碳密集型挖矿的矫正税问题，适合关注税收政策或加密货币的学者快速了解核心议题。
Abstract Policy-makers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto’s pseudonymity is an inherent obstacle to third-party reporting. Design problems arise from cryptocurrencies’ dual nature as investment assets and means of payment: more straightforward is a compelling case for corrective taxation of carbon-intensive mining. Ownership is highly concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes.