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

@article{Camp2007ThePT,
  title={The Play's the Thing: A Theory of Taxing Virtual Worlds},
  author={Bryan T. Camp},
  journal={Cyberspace Law eJournal},
  year={2007}
}
  • B. Camp
  • Published 18 April 2007
  • Economics
  • Cyberspace Law eJournal
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 12 million people regularly play such games and the number is growing. Exploring the reach of the Tax Code into virtual world transactions not only responds to the potentially practical needs of millions of U.S. taxpayers, it also permits a reevaluation of… 

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