Utilizing a measure of the Bitcoin network's daily electricity load, we document a signifcant volatility effect of Bitcoin mining activity in three prominent electricity markets in the U.S. The volatility effect is found to be increasing over time, particularly with the widespread lockdowns...

Taxation of Crypto Assets' begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply to them. The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and...