The Play’s the Thing: A Theory of Taxing Virtual Worlds


Introduction Taxation is shadow life. As our culture monetizes more and more life activities, the shadow grows. This Article looks at the potential tax issues arising from a new life activity: online role-playing games in virtual worlds. Currently, some thirty million people regularly play such games and the number is growing.[1] Exploring the reach of the Tax Code into virtual world transactions not only responds to the potentially practical needs…
X
- Enter Your Location -
- or -

Send this to a friend

Skip to toolbar