A Rebase Token, also known as an elastic token, is a type of cryptocurrency with an elastic supply mechanism. It automatically adjusts its total supply based on specific rules or algorithms.
This dynamic adjustment aims to achieve targeted economic objectives, such as price stability or adherence to a predetermined monetary policy. This feature differentiates it from traditional tokens with fixed supplies.
Rebase tokens adjust their supply in response to price fluctuations. For instance, if the market price of a rebase token like AMPL exceeds its target price, the protocol increases the supply. This dilutes each token's value to bring the price back down. Conversely, if the price falls below the target, the supply decreases. This increases the value of each token to stabilize the price.
This mechanism ensures that while the number of tokens in each wallet changes, the overall value of the holdings remains aligned with the target price. The adjustments are automated through smart contracts, which execute the rebase process based on real-time market data.
Stablecoins: Rebase tokens can maintain a stable value relative to fiat currencies or other assets by adjusting their supply in response to price changes. This offers an alternative to traditional stablecoins.
DeFi Incentivization: In decentralized finance platforms, rebase tokens can dynamically adjust rewards or penalties based on user participation metrics. This aligns with incentives and promotes platform engagement.
Monetary Policy Experimentation: Blockchain ecosystems can utilize rebase tokens to explore decentralized monetary policies. This offers a novel approach to managing digital economies.
The tax treatment of rebase tokens varies by jurisdiction and depends on the specific mechanisms of the token. Positive rebases, which increase token holdings, may be considered taxable income. Both positive and negative rebases can result in capital gains or losses. Users must maintain accurate records of rebase events and consult with tax professionals to ensure compliance with local regulations.