The Yale Law Journal

Leandra Lederman

Forum

EBay’s Second Life: When Should Virtual Earnings Bear Real Taxes?

Leandra Lederman

Millions of people participate in virtual worlds—immersive online forums such as Second Life and World of Warcraft (WoW). While some online activities lack significant economic implications, one of the attractions of Second Life, which is designed to be a commercial platform, is the prospect of ma…