{
 "@context": "https://schema.org",
 "@type": "Claim",
 "@id": "https://wulfkaal.github.io/positions/2026-07-31-5918",
 "identifier": "kaal:position:2026-07-31-5918",
 "additionalType": "https://wulfkaal.github.io/positions/schema.json#AffirmedPositionClaim",
 "name": "Streaming The Tao Of The Dao Taxing An Entity That Lives On A Blockchain 0A9E87C3E7",
 "text": "The Tao of The DAO: Taxing an Entity That Lives on a Blockchain presents the following source proposition: In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. This proposition is pertinent to Kaal's source-bound claim that A decentralized autonomous organization is merely computer code with no directors, managers or employees, its governance structure built with software, code and smart contracts running on a public decentralized blockchain platform. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.",
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
 },
 "datePublished": "2026-07-31",
 "dateModified": "2026-07-31",
 "creativeWorkStatus": "Affirmed",
 "responseType": "extension",
 "keywords": [
  "dao",
  "smart-contracts",
  "blockchain",
  "governance-design",
  "corporate-governance",
  "historical-response",
  "scholarly-literature",
  "openalex"
 ],
 "scope_conditions": [
  "The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.",
  "External evidence level: abstract indexed.",
  "Mapping review tier: moderate-confidence claim review.",
  "Primary mapping confidence: 0.3583.",
  "The source-to-claim mapping remains explicitly ambiguous and is published with that limitation."
 ],
 "currentDebate": {
  "name": "The Tao of The DAO: Taxing an Entity That Lives on a Blockchain",
  "url": "https://scholarship.law.upenn.edu/faculty_scholarship/2009"
 },
 "extends": {
  "identifier": "kaal:claim:3227967-023",
  "url": "https://wulfkaal.github.io/claims/3227967-023",
  "citation": "Mark Fenwick, Wulf A. Kaal, Erik P.M. Vermeulen, Legal Education in a Digital Age Why 'Coding for Lawyers' Matters (2018). SSRN: https://ssrn.com/abstract=3227967",
  "paper": "Mark Fenwick, Wulf A. Kaal, Erik P.M. Vermeulen, Legal Education in a Digital Age Why 'Coding for Lawyers' Matters",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2018",
  "ssrn": "https://ssrn.com/abstract=3227967",
  "source_pdf_sha256": "f6e13b956f864ab32ec3305d095a35a127770327d75b3688f785cefc437d369f"
 },
 "isBasedOn": [
  {
   "@id": "https://wulfkaal.github.io/claims/3227967-023"
  },
  {
   "@type": "CreativeWork",
   "name": "The Tao of The DAO: Taxing an Entity That Lives on a Blockchain",
   "url": "https://scholarship.law.upenn.edu/faculty_scholarship/2009"
  }
 ],
 "batch_id": "kaal-review:2026-07-31:streaming-etl-0002",
 "review_provenance": "https://kaal-signal-desk.wulf577462.chatgpt.site/#review",
 "publicationStatus": "public",
 "recordTypeNote": "Dated commentary position extending a scholarly corpus claim. Not a verbatim claim extracted from the paper.",
 "isPartOf": {
  "@id": "https://wulfkaal.github.io/positions/index.json"
 },
 "version": "1.0",
 "canonical_url": "https://wulfkaal.github.io/positions/2026-07-31-5918",
 "canonicalForm": "https://wulfkaal.github.io/positions/2026-07-31-5918.md",
 "candidateId": "kaal:response-draft:2026-07-31:10fd572e08372fc4986c",
 "evidenceLevel": "abstract indexed",
 "reviewTier": "moderate-confidence claim review",
 "mappingConfidence": 0.3583,
 "mappingAmbiguous": true,
 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: dao, blockchain, decentralized, autonomous, organization, computer, digital. Scope: DAOs built on public platforms, in most cases Ethereum.",
 "sourceProvenance": {
  "source": "openalex",
  "sourceRecordId": "https://openalex.org/W2891046644",
  "queryId": "concept:ee778ad15ea3",
  "queryText": "decentralized autonomous organization",
  "canonicalUrl": "https://scholarship.law.upenn.edu/faculty_scholarship/2009",
  "doi": null,
  "externalIds": {
   "OpenAlex": "https://openalex.org/W2891046644",
   "MAG": "2891046644"
  },
  "retrievedAt": "2026-07-31T17:52:05.587Z",
  "providerPage": 2,
  "rawObservationSha256": "cdf30686597dca0378e72b348cc07c2273085bd308d7702ed5a588b0c6e5c80a",
  "inputSnapshotSha256": "bdb2cd83e925a3abd26bab9a4375d1355c1d8fbab8736869dc7845f3ba159924",
  "inputLine": 7820,
  "chunkId": "openalex-00032",
  "workId": "work:openalex:https://openalex.org/W2891046644",
  "workAuthors": [
   "David Shakow"
  ],
  "workPublishedAt": "2018-08-13",
  "identityKeys": [
   "openalex:https://openalex.org/W2891046644",
   "openalex:https://openalex.org/w2891046644",
   "url:https://scholarship.law.upenn.edu/faculty_scholarship/2009",
   "title:4a5c0286394edce32aa523e7",
   "proposition:b7c97f8879f56f2de8335f67d0ccf581286e43196278f0ada0b55eb5bb9f4438"
  ],
  "sourceProposition": "In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S.",
  "sourcePropositionSha256": "de241b003a9e62dbf22e4b5e511dd85a12e696f28641e46df329e370061389d0",
  "sourcePropositionIndex": 0,
  "claimMappings": [
   {
    "claimId": "kaal:claim:3227967-023",
    "claimUrl": "https://wulfkaal.github.io/claims/3227967-023",
    "rank": 1,
    "confidence": 0.3583,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: dao, blockchain, decentralized, autonomous, organization, computer, digital. Scope: DAOs built on public platforms, in most cases Ethereum.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3799320-003",
    "claimUrl": "https://wulfkaal.github.io/claims/3799320-003",
    "rank": 2,
    "confidence": 0.3277,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: dao, decentralized, autonomous, organization, concept, law. Scope: DAO anchored in an existing jurisdiction; frameworks that require local representation.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3002908-011",
    "claimUrl": "https://wulfkaal.github.io/claims/3002908-011",
    "rank": 3,
    "confidence": 0.324,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: dao, blockchain, law, finance, technology, applications. Scope: as of publication in 2017.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3411110-027",
    "claimUrl": "https://wulfkaal.github.io/claims/3411110-027",
    "rank": 4,
    "confidence": 0.324,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: dao, blockchain, law, finance, technology, applications. Scope: SEC action between 2015 and the time of writing.",
    "ambiguous": true
   },
   {
    "claimId": "kaal:claim:3652481-040",
    "claimUrl": "https://wulfkaal.github.io/claims/3652481-040",
    "rank": 5,
    "confidence": 0.3234,
    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: dao, decentralized, autonomous, organization, face, law. Scope: no off chain legal entity has been formed.",
    "ambiguous": true
   }
  ]
 },
 "userAffirmation": "I affirm batch kaal-review:2026-07-31:streaming-etl-0002, SHA-256 86e0dda588610d89ed45ad08f4697601b5577f6e761e0bd9a9aef701c9c9deee, as written and authorize publication of all 250 response claims on my canonical property, preserving their evidence levels, ambiguity labels, provenance, and the unchanged 5,033 scholarly claims.",
 "sha256": "d3e464d8181c8feacd0ffcb19e2974701c39d50f4949ceba07f34fa74e446853"
}