Virtual World Taxation: Theories of Income Taxation Applied to the Second Life Virtual Economy

Virtual World Taxation: Theories of Income Taxation Applied to the Second Life Virtual Economy
Unpublished Papers

Virtual World Taxation: Theories of Income Taxation Applied to the Second Life Virtual Economy

Timothy J. Miano, George Mason University School of Law
Abstract
A virtual world is a computer simulated environment in which users interact with each other via graphical representations of themselves. Second Life is one such virtual world released by Linden Lab in 2003. One of the most important and interesting aspects of virtual worlds is the depth and sophistication of the economies that develop among the users. In fact, some virtual worlds, including Second Life, have currency exchanges where users can trade real-world currencies for virtual-world currency and vice versa….

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