Are airdrops tax free?

Could you please elaborate on the tax implications of airdrops? I've heard conflicting opinions about whether or not they are taxed. Is there a clear consensus in the crypto and finance community about this matter? Do airdrops fall under a specific category of taxable events? If so, how are they taxed, and what are the relevant factors that determine the tax liability? Also, are there any exemptions or special considerations that apply to airdrops? Thank you for your assistance in clarifying this issue.