Who reports cryptocurrency to the IRS?
利用美国行政数据，研究了向国税局报告加密货币销售的纳税人特征，发现这些投资者通常金融素养较低，更倾向于交易网红股，为加密货币税收政策制定提供了实证依据。
Abstract Cryptocurrency has been the subject of heightened regulatory and investor attention in recent years, and regulators and policymakers across the globe are deliberating on how to account for, regulate, tax, and oversee digital assets and cryptocurrency marketplaces. Yet researchers have a limited understanding of key attributes of those who deal in crypto assets, such as whether their financial sophistication differs from that of other investors. Using U.S. administrative data, we provide evidence on (i) the attributes of taxpayers reporting cryptocurrency sales to the IRS, (ii) how these attributes are evolving, and (iii) how investors treat cryptocurrency versus other financial assets in certain settings. The results suggest that average reporting cryptocurrency sellers exhibit demographic attributes generally associated with less financial sophistication and are more likely to trade in meme stocks. Overall, we provide timely evidence that can inform cryptocurrency policy deliberations by highlighting the characteristics of taxpayers who appear to report cryptocurrency sales.