Stanford Journal of Blockchain Law & Policy vol1 issue 1

Posted in papers, related_projects, Research Notes

Cryptocurrency and the Shifting IRS Enforcement Model

by Dashiell C. Shapiro, Partner with Wood LLP, previously a Trial Attorney with the U.S. Department of Justice Tax Division
Jun 23, 2018

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Given the IRS’s steady shift to a more holistic tax enforcement approach, the Author believes that the IRS is likely to take a broad-based approach to cryptocurrency tax enforcement.

Essays

Hard Forks on the Bitcoin Blockchain: Reversible Exit, Continuing Voice

by Jeffery Atik, Professor at Loyola Law School, Los Angelesand George Gerro, JD, Loyola Law School, Los Angeles
Jun 23, 2018

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Hirschman’s Exit/Voice conception shines explanatory light on stakeholder responses in firms and states in moments of decline. We apply it here to the Bitcoin blockchain, where it illuminates strange and unencountered qualities of the reactive choices open to varied stakeholders.

Initial Coin Offerings: The Top 25 Jurisdictions and their Comparative Regulatory Responses (as of May 2018)

by Wulf Kaal, Professor at University of Saint Thomas School of Law, Director of the Private Investment Funds Institute, Minneapolis
Jun 23, 2018

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The Author codes the regulatory responses of the top 25 ICO jurisdictions in the world and provides a comparative analysis of their respective regulatory actions.