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Full-Text Articles in Law
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.
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.