New Research on Tax Issues Affecting Virtual Worlds

A pair of recent articles by legal scholars attempts to shed light on the tax questions related to virtual worlds.

The first is by Bryan Camp, a tax law professor at the Texas Tech School of Law who previously worked in the IRS Office of Chief Counsel. His paper is available for download from the Social Science Research Network: The Play's the Thing: a Theory of Taxing Virtual Worlds

The second paper is by Leandra Lederman, who is the William W. Oliver Professor of Tax Law and Director of the Tax Program at the Indiana University School of Law. Her paper is also posted on the SSRN: 'Stranger than Fiction': Taxing Virtual Worlds