Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Ebay's Second Life: When Should Virtual Earnings Bear Real Taxes?, Leandra Lederman
Ebay's Second Life: When Should Virtual Earnings Bear Real Taxes?, Leandra Lederman
Articles by Maurer Faculty
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 dollars (Second Life's currency) should be taxed in much the same way profits received via PayPal, a widely used electronic-payment system, are. Although Second Life profits could instead be taxed once the taxpayer cashes out, that would create a special exception for Second Life that does not exist for platforms such as eBay, which would facilitate abuse and distort economic activity.
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
The Intellectual Foundations Of The Modern American Fiscal State, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra
"Render Unto Caesar...": Religion/Ethics, Expertise, And The Historical Underpinnings Of The Modern American Tax System, Ajay K. Mehrotra
Articles by Maurer Faculty
A variety of scholars and commentators have been recently exploring the connections between religion and current U.S. tax policy. The relationship between religion and American taxation, however, runs much deeper than our present period. Indeed, it is no coincidence that roughly a century ago the foundations of our current tax system were taking shape at the height of the religious and ethical fervor known as the Social Gospel movement. At that time, religious and ethical sentiments played a central, though ambivalent, role in fiscal reform. This Article investigates the influence of religious and ethical values on the tax reform struggles …