GFY "tax your mother if you want tax"

IMF:

Taxing Cryptocurrencies paper

"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."

https://www.imf.org/en/Publications/WP/Issues/2023/06/30/Taxing-Cryptocurrencies-535510