A comparative study across the most widely known blockchain technologies is conducted
with a bottom-up approach. Blockchains are disentangled into building blocks. Each …

Abstract Cryptocurrencies such as Bitcoin, SETLcoin, Ether, Solar Coin, or Liberty Reserve
exist since 2009. Because of their decentralized control, they are often considered a threat …

Blockchain technology is a new general-purpose technology that poses significant
challenges to the existing state of law, economy, and society. Blockchain has one feature …

Crypto-assets have the potential for advancing financial exchange, storage of value, venture
capital, and contracting, but lack clarity of form, governance, and disclosure for investor …

This chapter provides an introduction to the distributed ledger technology of crypto‐
currencies. It also provides a brief background discussion of payment mechanisms and …

When people in law think about strict scrutiny, often they are also thinking about equal
protection law's treatment of race. For more than four decades, scholars have vigorously …

This article discusses the impact of incomplete tax transparency on tax evasion. It shows that
while FATCA and CRS address some types of tax evasion, tax evaders may still use other …

Cryptoassets have emerged as a new category of financial products in recent years and
have attracted a great deal of attention from market participants and regulators. While the …

Cryptocurrencies, like bitcoin, raise new legal questions due to their innovative
technological concepts. While academic research covers nearly all areas of the …

Purpose–The purpose of this paper was to conduct a systemic review of extant
cryptocurrency research in order to identify important features of these studies and to …