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Taxing cryptocurrencies
In: Oxford review of economic policy, Band 39, Heft 3, S. 478-497
ISSN: 1460-2121
AbstractPolicy-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.
Stable Cryptocurrencies
In: Washington University Journal of Law and Policy, 2019, Forthcoming
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Compliance bei Cryptocurrencies
In: ZRFC: risk, fraud & compliance : Prävention und Aufdeckung durch Compliance-Organisation, Heft 3
ISSN: 1867-8394
Analyzing Cryptocurrencies
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CRYPTOCURRENCIES AND CRIME
In: Teme: časopis za društvene nauke : journal for social sciences, S. 975
ISSN: 1820-7804
In the introductory part of the paper, the author briefly explores the emergence of the first cryptocurrency (Bitcoin), which was initially devised for the purpose of securing easier transactions without intermediaries. Criminals soon realised that cryptocurrencies, due to their inherent characteristics, could provide them with anonymity. As other cryptocurrencies (altcoins) emerged, it was necessary to define their conceptual framework. While cryptocurrencies were initially used in illegal sales of narcotics, their application soon spread to a number of other criminal activities. In that context, the author first presents the reasons that led criminals to turn to cryptocurrencies in their financial transactions, and then explains the possible uses of cryptocurrencies in the commission of crime. The central part of the paper provides examples of criminal activities committed by using cryptocurrencies. It is reasonable to expect that, in the future, the use of cryptocurrencies will extend to other criminal activities, which are still unaffected by the trend that has existed for the last ten years.
Government-based Cryptocurrencies
In: Asian Political Science Review, Band 3, Heft 2
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Regulation of Cryptocurrencies
In: Understanding Cryptocurrency Fraud, edited by Shaen Corbet. De Gruyter.
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Volatility of cryptocurrencies
In: Notitia: časopis za održivi razvoj : journal for sustainable development, Band 6, Heft 1, S. 13-23
ISSN: 1849-9066
Many models have been developed to model, estimate and forecast financial time series volatility, amongst which are the most popular autoregressive conditional heteroscedasticity (ARCH) model introduced by Engle (1982) and generalized autoregressive conditional heteroscedasticity (GARCH) model introduced by Bollerslev (1986). The aim of this paper is to determine which type of ARCH/GARCH models can fit the best following cryptocurrencies: Ethereum, Neo, Ripple, Litecoin, Dash, Zcash and Dogecoin. It is found that the EGARCH model is the best fitted model for Ethereum, Zcash and Neo, PARCH model is the best fitted model for Ripple, while for Litecoin, Dash and Dogecoin it depends on the selected distribution and information criterion.
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Cryptocurrencies and Hyperinflation
In: Critical Blockchain Research Initiative (CBRI) Working Papers
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