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 "identifier": "kaal:position:2026-07-31-5919",
 "additionalType": "https://wulfkaal.github.io/positions/schema.json#AffirmedPositionClaim",
 "name": "Streaming The Tao Of The Dao Taxing An Entity That Lives On A Blockchain 8E08F86033",
 "text": "The Tao of The DAO: Taxing an Entity That Lives on a Blockchain presents the following source proposition: tax system and presents the many tax issues that these structures raise. This proposition is pertinent to Kaal's source-bound claim that Despite early cautioning and a call for action from its own commissioners, the SEC has not addressed core issues pertaining to the recognition of blockchain technology applications in finance. 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": {
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  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0009-0008-7840-1847"
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 "dateModified": "2026-07-31",
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  "openalex"
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  "External evidence level: abstract indexed.",
  "Mapping review tier: moderate-confidence claim review.",
  "Primary mapping confidence: 0.3585.",
  "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:3002908-011",
  "url": "https://wulfkaal.github.io/claims/3002908-011",
  "citation": "Wulf A. Kaal, Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and (2017). SSRN: https://ssrn.com/abstract=3002908",
  "paper": "Wulf A. Kaal, Marco Dell'Erba, Blockchain Innovation in Private Investment Funds - A Comparative Analysis of the United States and",
  "authors": [
   "Wulf A. Kaal"
  ],
  "year": "2017",
  "ssrn": "https://ssrn.com/abstract=3002908",
  "source_pdf_sha256": "06a7b61e75f905ee07e422e875d83a65c5033a248a6e05a213523b034e5db534"
 },
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   "name": "The Tao of The DAO: Taxing an Entity That Lives on a Blockchain",
   "url": "https://scholarship.law.upenn.edu/faculty_scholarship/2009"
  }
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 "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.",
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 "mappingMethod": "idf-weighted multi-field mapping v1",
 "mappingWhyRelevant": "Shared high-information concepts: dao, blockchain, issues, law, finance, technology, applications. Scope: as of publication in 2017.",
 "sourceProvenance": {
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  "sourceRecordId": "https://openalex.org/W2891046644",
  "queryId": "concept:ee778ad15ea3",
  "queryText": "decentralized autonomous organization",
  "canonicalUrl": "https://scholarship.law.upenn.edu/faculty_scholarship/2009",
  "doi": null,
  "externalIds": {
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  "workId": "work:openalex:https://openalex.org/W2891046644",
  "workAuthors": [
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    "whyRelevant": "Shared high-information concepts: dao, blockchain, issues, law, finance, technology, applications. Scope: SEC action between 2015 and the time of writing.",
    "ambiguous": true
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   {
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    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, issues, economics, sharing, platforms, technology. Scope: services that displace incumbent delivery models.",
    "ambiguous": true
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    "method": "idf-weighted multi-field mapping v1",
    "whyRelevant": "Shared high-information concepts: blockchain, issues, economics, sharing, platforms. Scope: blockchain enabled sharing services entering markets with entrenched incumbents.",
    "ambiguous": true
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    "whyRelevant": "Shared high-information concepts: dao, blockchain, economics, security, economy, technology. Scope: continued evolution of the crypto economy.",
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 "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.",
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