Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”

IF 5.4 1区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting & Economics Pub Date : 2023-11-01 DOI:10.1016/j.jacceco.2023.101612

Reuven Avi-Yonah

引用次数: 0

Abstract

This comment explains that while taxpayers may increase loss harvesting in crypto, they are wrong if they believe such losses will be upheld if challenged by the IRS.

查看原文本刊更多论文

对cong等人的“用加密货币获取税收损失”的评论

这一评论解释说，虽然纳税人可能会增加加密货币的损失收获，但如果他们认为如果受到国税局的挑战，这种损失将得到维持，那他们就错了。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Accounting & Economics Multiple-

CiteScore

8.70

自引率

6.80%

发文量

期刊介绍： The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered: * The role of accounting within the firm; * The information content and role of accounting numbers in capital markets; * The role of accounting in financial contracts and in monitoring agency relationships; * The determination of accounting standards; * Government regulation of corporate disclosure and/or the Accounting profession; * The theory of the accounting firm.