Hastings Law Journal Volume 59 | Issue 1 Article 1 1-2007 The lP ay's the Thing: A Theory of Taxing Virtual Worlds Bryan T. Camp Follow this and additional works at: https://repository.uchastings.edu/hastings_law_journal Part of the Law Commons Recommended Citation Bryan T. Camp, The Play's the Thing: A Theory of Taxing Virtual Worlds, 59 Hastings L.J. 1 (2007). Available at: https://repository.uchastings.edu/hastings_law_journal/vol59/iss1/1 This Article is brought to you for free and open access by the Law Journals at UC Hastings Scholarship Repository. It has been accepted for inclusion in Hastings Law Journal by an authorized editor of UC Hastings Scholarship Repository. For more information, please contact
[email protected]. Articles The Play's the Thing: A Theory of Taxing Virtual Worlds BRYAN T. CAMP* INTRODU CTION .............................................................................................. 2 I. THE VIRTUAL WORLDS OF MASSIVELY MULTIPLAYER ONLINE ROLE- PLAYING GAMES (MMORPGs) ...................................................... 3 A. STRUCTURED AND UNSTRUCTURED MMORPGs .......................... 4 i. Structured Gam es ....................................................................... 4 2. UnstructuredGam es .................................................................. 7 B. INCOME-GENERATING ACTIVITIES ................................................... 8 i. In- World Transactions (IWT)................................................... 9 2. Real Money Trades (RMT).....................................................