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dc.contributor.authorHuang, Byron
dc.date2021-11-25T13:35:17.000
dc.date.accessioned2021-11-26T11:57:08Z
dc.date.available2021-11-26T11:57:08Z
dc.date.issued2015-09-25T08:12:07-07:00
dc.identifieryjolt/vol17/iss1/6
dc.identifier.contextkey7640896
dc.identifier.urihttp://hdl.handle.net/20.500.13051/7802
dc.description.abstractThe IRS began efforts to address taxation of virtual economies in 2007, culminating in minor steps to effect compliance and a report by the Government Accountability Office released in May of 2013. This Article contends that the IRS is losing valuable tax revenue from sales of virtual goods for real money due to a lack of effective guidance in traversing this new frontier. And so, this Article establishes a spectrum of gamer profiles (social, vocational, casual, casual-hardcore, and hardcore) and uses that framework to craft tax compliance strategies in each virtual economy archetype.
dc.titleWalking the Thirteenth Floor: The Taxation of Virtual Economies
dc.source.journaltitleYale Journal of Law and Technology
refterms.dateFOA2021-11-26T11:57:09Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/yjolt/vol17/iss1/6
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=1114&context=yjolt&unstamped=1


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