Failure to Tax the Metaverse ‘Will Create a Tax Haven’ — Harvard Legal Expert

Harvard legal scholar and Yeshiva University law professor Christine Kim has recently released a research paper that presents arguments for taxing the metaverse and suggests that it could serve as a “laboratory for experimenting with cutting-edge policy.”

In her paper, titled “Taxing the Metaverse,” Kim contends that the metaverse enables participants to generate and accumulate wealth entirely within its own ecosystem.