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… 
Taxation of Virtual World Economies: an empirical review
Experts  are divided as to the feasibility of taxation of virtual economies. We argue that virtual transactions are already subject to taxation under current U.S. law as well as possibly the tax laws
Analysis of the Relationship between Virtual Goods Trading and Performance of Virtual Worlds
The success of online games such as “Second Life” and “World of Warcraft” shows the popularity of virtual worlds and reveals the economic systems embedded in them. A large number of players interact
Taxation of Virtual Worlds: An Approach to Face Virtual Worlds as Electronic Commerce
Virtual Worlds (VW) are still a stranger to the law. In several different fields, VW present challenges to lawyers, as there is not currently a straightforward application of the existing law.
A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
A CRITICAL ANALYSIS OF THE TAX DEDUCTIBILITY OF EXPENSES INCURRED IN VIRTUAL WORLDS BY THE SOUTH AFRICAN TAXPAYER by THEOGAREN MOODLEY STUDY LEADER: MR THEUNS STEYN CO-LEADER: DEPARTMENT: TAXATION
United States Taxation of Virtual World Economies: A Review of the Current Status
The taxation of virtual world economies is uncharted terrain, one that both researchers and government officials are just beginning to scrutinize. Taxes are inevitable in any economy, but what about
Taxation in Virtual World: Inevitability and Feasibility
  • Hui Peng, Xiaobing Xu
  • Economics
    2009 International Conference on E-Business and Information System Security
  • 2009
This paper first tried to tell you such a fact from the perspectives of tax history and tax law that: with the continuous development and expansion of virtual economy, the taxation in virtual world
South African income tax implications for income earned in virtual worlds
There has been a significant increase in the number of internet business and e-commerce transactions over the last few years. More recently, the development of virtual worlds on the internet has
Property in virtual worlds
This work is a dissertation. However, it was written with the intention of disseminating it to the broad public and to be of use to academics, judges, legal practitioners, as well as the broad
EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?
Millions of people participate in virtual worlds. The popular virtual world Second Life is designed to be a platform for commerce. This essay argues that profits received in the form of Linden
Law in Virtual Worlds
This article considers the application of real-world law to virtual worlds, new shared spaces that are being created on the Internet. These computer-mediated environments are often fantastic places
...
...