In this article, the authors present the case for a globally effective remedial tax on cryptocurrency transactions that could help fund multinational relief efforts, such as providing aid to jurisdictions affected by the COVID-19 virus and countries fighting the opioid crisis.
Richard T. Ainsworth & Xiuyuan (Tony) Hu,
A Proposal for Taxing Cryptocurrency In the Midst of the COVID-19 Pandemic,
Tax Notes International
Available at: https://scholarship.law.bu.edu/faculty_scholarship/1004