{"id":"https://openalex.org/W4367310120","doi":"https://doi.org/10.1145/3543873.3587603","title":"An Exploration on Cryptocurrency Corporations\u2019 Fiscal Opportunities","display_name":"An Exploration on Cryptocurrency Corporations\u2019 Fiscal Opportunities","publication_year":2023,"publication_date":"2023-04-28","ids":{"openalex":"https://openalex.org/W4367310120","doi":"https://doi.org/10.1145/3543873.3587603"},"language":"en","primary_location":{"id":"doi:10.1145/3543873.3587603","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3543873.3587603","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Companion Proceedings of the ACM Web Conference 2023","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020741352","display_name":"Thomas Charest","orcid":"https://orcid.org/0009-0006-8446-7266"},"institutions":[{"id":"https://openalex.org/I70931966","display_name":"Universit\u00e9 de Montr\u00e9al","ror":"https://ror.org/0161xgx34","country_code":"CA","type":"education","lineage":["https://openalex.org/I70931966"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Thomas Charest","raw_affiliation_strings":["School of Criminology, University of Montreal, Canada"],"affiliations":[{"raw_affiliation_string":"School of Criminology, University of Montreal, Canada","institution_ids":["https://openalex.org/I70931966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012748638","display_name":"Masarah Paquet-Clouston","orcid":"https://orcid.org/0000-0001-8275-8445"},"institutions":[{"id":"https://openalex.org/I70931966","display_name":"Universit\u00e9 de Montr\u00e9al","ror":"https://ror.org/0161xgx34","country_code":"CA","type":"education","lineage":["https://openalex.org/I70931966"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Masarah Paquet-Clouston","raw_affiliation_strings":["School of Criminology, University of Montreal, Canada"],"affiliations":[{"raw_affiliation_string":"School of Criminology, University of Montreal, Canada","institution_ids":["https://openalex.org/I70931966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020741352"],"corresponding_institution_ids":["https://openalex.org/I70931966"],"apc_list":null,"apc_paid":null,"fwci":0.4875,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.63966029,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"1085","last_page":"1092"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9987000226974487,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9987000226974487,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9631999731063843,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9523000121116638,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cryptocurrency","display_name":"Cryptocurrency","score":0.8420103192329407},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.5878398418426514},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5256600975990295},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.4459559917449951},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.35512226819992065},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.2445647120475769},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.0895988941192627},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.08812883496284485}],"concepts":[{"id":"https://openalex.org/C180706569","wikidata":"https://www.wikidata.org/wiki/Q13479982","display_name":"Cryptocurrency","level":2,"score":0.8420103192329407},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5878398418426514},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5256600975990295},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4459559917449951},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35512226819992065},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2445647120475769},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0895988941192627},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.08812883496284485}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3543873.3587603","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3543873.3587603","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Companion Proceedings of the ACM Web Conference 2023","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1544882376","https://openalex.org/W2596522959","https://openalex.org/W2774120971","https://openalex.org/W2786672974","https://openalex.org/W2802266432","https://openalex.org/W2902652978","https://openalex.org/W3014040695","https://openalex.org/W3092162110","https://openalex.org/W4205837293","https://openalex.org/W4285744406","https://openalex.org/W7055343726"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W4366411693","https://openalex.org/W3211641817","https://openalex.org/W3164717803","https://openalex.org/W4389915954","https://openalex.org/W3123387860","https://openalex.org/W4291291739","https://openalex.org/W2915579847","https://openalex.org/W3110645133","https://openalex.org/W4321377877"],"abstract_inverted_index":{"As":[0],"the":[1,80,163],"decentralized":[2,24,41,105,171],"finance":[3,25,42,106,172],"industry":[4],"gains":[5,64],"traction,":[6],"governments":[7],"worldwide":[8],"are":[9,45,77,119,160],"creating":[10],"or":[11],"modifying":[12],"legislations":[13],"to":[14],"regulate":[15],"such":[16],"financial":[17,69,144],"activities.":[18],"To":[19],"avoid":[20],"these":[21,154],"new":[22,155],"legislations,":[23],"enterprises":[26,107],"may":[27],"shop":[28],"for":[29,40,85,104],"fiscally":[30],"advantageous":[31],"jurisdictions.":[32,115],"This":[33],"study":[34,91],"explores":[35],"global":[36,164],"tax":[37,51,60,65,101,132,134,167],"evasion":[38,102,135,168],"opportunities":[39,103,136,156,169],"enterprises.":[43],"Opportunities":[44],"identified":[46],"by":[47],"considering":[48],"various":[49],"jurisdictions\u2019":[50],"laws":[52],"on":[53],"cryptocurrencies":[54],"along":[55],"with":[56,79],"their":[57],"corporate":[58,62,179],"income":[59],"rates,":[61,66],"capital":[63,180],"level":[67,72],"of":[68,73,100,182],"development":[70,145],"and":[71,83,113,146,157],"cryptocurrency":[74,148],"adoption.":[75,149],"They":[76],"visualized":[78],"manifold":[81],"approximation":[82],"projection":[84],"dimension":[86],"reduction":[87],"(UMAP)":[88],"technique.":[89],"The":[90,116],"results":[92],"show":[93],"that":[94,127,141],"there":[95],"exist":[96],"a":[97,174],"substantial":[98],"number":[99],"through":[108],"both":[109],"traditional":[110],"offshore":[111],"jurisdictions":[112,118,140],"crypto-advantageous":[114],"latter":[117],"usually":[120],"considered":[121],"high-tax":[122],"fiscal":[123],"regimes;":[124],"but,":[125],"given":[126],"they":[128,159],"do":[129],"not":[130],"apply":[131],"laws,":[133],"arise,":[137],"especially":[138],"in":[139,170],"have":[142],"high":[143,147],"Further":[150],"research":[151],"should":[152],"investigate":[153],"how":[158],"evolving.":[161],"Understanding":[162],"landscape":[165],"surrounding":[166],"represents":[173],"first":[175],"step":[176],"at":[177],"preventing":[178],"flight":[181],"cryptocurrencies.":[183]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}