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Full-Text Articles in Law
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
All Faculty Scholarship
In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. tax system and presents the many tax issues that these structures raise. The possibility of using smart contracts to allow an entity to operate totally autonomously on a blockchain platform seems attractive. However, little thought has been given to how such an entity can comply with the requirements of a tax system. The DAO, the first major attempt to create such an organization, failed because of a programming error. If successful examples proliferate in the future, tax authorities will face significant problems in getting …
Regulatory Methodology And Unmitigated Wetland Loss In Southwest Florida, Kathleen B. Castor
Regulatory Methodology And Unmitigated Wetland Loss In Southwest Florida, Kathleen B. Castor
USF Tampa Graduate Theses and Dissertations
This research used Geographical Information System (GIS) data to estimate the acreage of wetland loss due to small-scale activities (taking into account exempt, permitted, and unauthorized activities) in the Southwest District of the Department of Environmental Protection (DEP) between 2006 and 2011 and compared that net loss with the unmitigated wetland net loss that DEP documented during that time for authorized activities and violations that were discovered. The comparison allowed an estimation of the extent of undocumented small-scale unmitigated wetland loss that occurred during those six years. DEP records show that 88% of non-compliance cases remain unresolved, and the net …