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Very interesting topic, and would like to hear about your progress on it.There are research out there on whether data is a good or service, which could then lead to analyzing a taxation model based on data. I wonder whether the metaverse could be taxed in the traditional sense based on income and VAT. Another question would be the tax jurisdiction. Would this be based on the location of the metaverse platform, or the activity of the metaverse user? All very interesting.

Very interesting topic, Prof Ioana Maria Costea. A solid virtual economy with reliable ownerhsip models will be one of the foundational pieces of the Metaverse in the experience economy [1,2]. Having authored about the origin, history, technologies, ethics and the impact of the Metaverse in educaton [2,3], I suggest looking at the successful economic models of social virtual worlds that allowed some of them (i.e. Second Life) to remain financially sustainable for almost two decades. The following publications [4] could be useful.

[1] Pine, B. J., & Gilmore, J. H. (2019). The Experience Economy. Boston, MA, USA: Harvard Business Review Press.

[2] Mystakidis, S. (2022). Metaverse. Encyclopedia, 2(1), 486–497. https://doi.org/10.3390/encyclopedia2010031

Article Metaverse

[3] Christopoulos, A., Mystakidis, S., Pellas, N., & Laakso, M.-J. (2021). ARLEAN: An Augmented Reality Learning Analytics Ethical Framework. Computers, 10(8), 92. https://doi.org/10.3390/computers10080092

Article ARLEAN: An Augmented Reality Learning Analytics Ethical Framework

[4] Bonsu, S. K., & Darmody, A. (2008). Co-creating Second Life: Market—Consumer Cooperation in Contemporary Economy. Journal of Macromarketing, 28(4), 355–368. https://doi.org/10.1177/0276146708325396

Article Co-Creating Second Life: Market-Consumer Cooperation in Cont...

I think it is a good subject to study with. My doctorate thesis is relating to blockchain technology and taxation. I haven't dived into metaverse. My subject is relating to blockchain and fiscal sovereignty actually. As a result, I have related to metaverse but haven't research that topic profoundly. I think it is interesting and attractive topic. Keep on to study that topic. Congratulations for your choose. Good luck!!