GAMING MONEY

GAMING MONEY

The over $250 billion video game industry, the largest entertainment industry in the world, has rapidly developed unregulated monetary systems. Gaming companies issue what this Article terms “gaming money”—points earned in play, gift cards, and platform-stored balances—and increasingly enable conversion of these instruments into bank deposits at scale. Although they adopt many of the features of “money,” they evade existing regulatory categorizations while producing familiar problems: rate manipulation, money laundering, and structural opacity and instability for firms in the gaming industry and their counterparties.

This Article shows how companies like Microsoft, Sony, and Roblox are not only harming gamers but issuing “shadow money,” evading a host of laws governing money, banking, and finance. Like nineteenth-century canal, railroad, and mining companies, as well as twenty-first-century fintech and cryptocurrency companies, gaming giants engage in private monetary governance. Gaming companies claim to operate “virtual” worlds of entertainment, media, and the arts, beyond the reach of regulators. Yet the law does not ask whether money is “real,” but whether its creation infringes on the state’s monetary sovereignty. Convertibility—the degree to which gaming money is convertible into currency and bank deposits at scale—should determine regulatory jurisdiction and intensity.

Sony has now applied for a new national charter to issue stablecoins, signaling that gaming companies are moving toward more sophisticated infrastructure. The stakes are high: Gaming introduces most U.S. children to the very idea of money. Regulation must confront a future that is already here.

The full text of this Article can be found by clicking the PDF link to the left.

Introduction

Video games have never been more serious. The gaming industry generated approximately $224 billion in global revenue in 2024. 1 Perspectives from the Global Entertainment & Media Outlook 2025–2029, PwC (July 24, 2025), https://www.pwc.com/gx/en/issues/ business-model-reinvention/
outlook/insights-and-perspectives.html [https://perma.cc/A7CN-5J63] (“The segment had total revenues of US$223.8 billion in 2024 . . . .”).
Some experts project that figure will reach $300 billion by 2029. 2 See, e.g., id. (stating the industry “is expected to grow to nearly US$300 billion in 2029, fuelled in part by new releases such as Grand Theft Auto VI (scheduled for May 2026)”). That is more annual revenue than the global movie and music industries combined. 3 Julian Alcazar & Sam Baird, Game Changer: The Evolution of Video Games’ Payments Infrastructure, Fed. Rsrv. Bank Kan. City (Apr. 9, 2025),https://www.kansascityfed.org /research/payments-system-research-briefings/game-changer-the-evolution-of-video-games-payments-infrastructure/ [https://perma.cc/6RUZ-E5JZ] (noting video games generated nearly $190 billion globally in 2024, “much greater than the combined revenues of the global recorded music industry ($36 billion) and global box office industry ($32 billion)”). Roughly four billion people play video games worldwide, including roughly three out of four children in the United States. 4 Ent. Software Ass’n, 2023 Essential Facts About the U.S. Video Game Industry 2 (2023), https://www.theesa.com/ wp‑content/uploads/2023/07/ESA_2023_ Essential_Facts_FINAL_ 07092023.pdf [https://perma.cc/F5EV-SDZA] [hereinafter 2023 Essential Facts] (reporting that “[n]early two-thirds of U.S. adults play video games regularly, and that number jumps to 76% for children under the age of 18”); Video Game Industry Will Flourish 2025 and Beyond, But One of the Big Three Console Makers Will Struggle, DFC Intel. (Dec. 17, 2024), https://www.dfcint.com/video-game-industry-will-flourish-2025-and-beyond-but-one-of-the-big-three-console-makers-will-struggle/ [https://perma.cc/NN5R-B7YZ] (reporting that “[m]ore than 3.8 billion people worldwide played video games in 2024” and forecasting that “that figure is expected to exceed 4 billion players by 2027—nearly half the global population”).

Within the last fifteen years, gaming companies have adopted a “monetize[d]” business model. 5 See Tomas Hubka, Exploring Game Monetization: Traditional Strategies, GameAnalytics (May 16, 2025), https://www.gameanalytics.com/ blog/traditional-monetization-strategies [https://perma.cc/ZZ7T-2VQJ] (“The extent of [monetization] strategies vary[,] . . . but they all aim to maximize revenue while providing value to players.”). Many companies earn revenues through microtransactions—minor but regular payments for points and items. 6 See Daniel L. King, Paul H. Delfabbro, Sally M. Gainsbury, Michael Dreier, Nancy Greer & Joël Billieux, Unfair Play? Video Games as Exploitative Monetized Services: An Examination of Game Patents From a Consumer Protection Perspective, 101 Computs. Hum. Behav. 131, 131 (2019) (“Games as a service are designed to encourage users to make ‘in-game purchases’ or ‘microtransactions’, which involves spending money, usually in small amounts (e.g., between $1 and $5), to access (or have the possibility of accessing) virtual items or currency within the game.”). Some games now collect revenue entirely through these purchases rather than sticker prices. 7 Alcazar & Baird, supra note 3 (“[T]he ‘live service’ model . . . does not charge for initial access to the game and instead collects revenue solely from microtransactions, such as on virtual items, upgrades, and additional content.”). According to proponents, microtransactions enable quicker gameplay. 8 Insert More Coins: The Psychology Behind Microtransactions, Touro Univ. Worldwide (Feb. 25, 2016), https://www.tuw.edu/psychology/ psychology-behind-microtransactions/ [https://perma.cc/E4JF-RMMX] (“[M]icrotransactions offer [players] a faster and easier way to advance [in games].”). Platform distributors—Microsoft, Sony, Apple, Google, and Valve—control monetary infrastructure. 9 See infra Part II. Players (or their parents) can add funds to accounts via company gift cards and branded credit cards. 10 See infra section II.B. Companies also issue store balances. 11 See infra section II.B.

Most troublingly, gaming companies issue financial instruments within games, and players can convert the value into other forms of money, including dollar-denominated bank deposits. 12 See infra section II.B. Compared to the early days of analog gaming, it is as if Parker Brothers and the toy industry had collaborated to create, lend, and transfer Monopoly money worldwide, even helping players cash out “funny money” into “real money.”

This Article analyzes a suite of financial instruments issued and deployed by the video game industry, terming them “gaming money,” as they now display critical features that legal scholars assign to “money,” most notably convertibility into government-backed money (bank deposits and cash) at an expanding scale. 13 See, e.g., Katharina Pistor, The Code of Capital: How the Law Creates Wealth and Inequality 3 (2019) [hereinafter Pistor, Code of Capital] (arguing that law creates four key elements of assets that “privilege its holder,” including “convertibility, which . . . allows holders to convert their private credit claims into state money on demand and thereby protect their nominal value, for only legal tender can be a true store of value”); see also id. at 77–79 (expanding on the earlier point and noting states do not face a “binding survival constraint,” as they have the power to create new money, but when private parties are in financial distress, they may have to turn to a government that issues money); Christine Desan, Money’s Design Elements: Debt, Liquidity, and the Pledge of Value From Medieval Coin to Modern “Repo”, 38 Banking & Fin. L. Rev. 331, 338 (2022) (arguing that shadow bank “near money” is generally supported with “a legally enforceable promise of convertibility to cash or implicit backing by the sovereign’s taxing power”). By issuing this money, gaming companies are not merely creating virtual financial systems, but encroaching on the domain of banking law, which contains several statutes restricting money creation to the federal government-chartered banks, as well as several other laws governing money and finance. 14 See infra section II.B.

Although money is at the core of banking and finance (public and private), no provision of federal banking or financial regulation defines “money.” Regulators adopt different, usually implicit definitions of “money” in different ways to govern different sets of disparate markets, activities, and instruments that do not seem to fit into particular categories. 15 See, e.g., Remarks by Under Secretary for Domestic Finance Nellie Liang “Modernizing the Regulatory Framework for Domestic Payments” at the Chicago Payments Symposium, Hosted by the Federal Reserve Bank of Chicago, U.S. Dep’t of the Treasury (Oct. 9, 2024), https://home.treasury.gov/news/ press-releases/jy2639 [https://perma.cc/U8L5-DB77] (“[N]ew kinds of private money or money-like instruments are growing. By ‘money,’ I mean instruments that are designed to have a stable value and can be used for exchange.”).

For instance, the Federal Reserve Act requires that Federal Reserve notes be redeemed in “lawful money,” which neither the Act nor the courts have defined. 16 See What Is Lawful Money? How Is It Different From Legal Tender?, Bd. of Governors of the Fed. Rsrv. Sys., https://www.federalreserve.gov/ faqs/money_15197.htm [https://perma.cc/MSB7-CGDS] (last visited Apr. 3, 2026) (discussing the Act and state and federal court treatment). Other bodies of law define “money” for purposes beyond the scope of this paper. See U.C.C. § 1-201(b)(24) (defining money as “a medium of exchange currently authorized or adopted by a domestic or foreign government” as part of the model state framework for private commercial transactions); 18 U.S.C. § 2311 (2024) (defining money as legal tender for prosecutions concerning stolen property). The Treasury and state governments license “money services businesses,” 17   See Money Services Business (MSB) Information Center, IRS, https://www.irs.gov/businesses/ small-businesses-self-employed/money-services-business-msb-information-center [https://perma.cc/QD3B-JCVS] (last visited May 16, 2026) (defining  money services businesses as those “offering check cashing; foreign currency exchange services; or selling money orders, travelers’ checks or pre-paid access . . . for an amount greater than $1,000 per person, per day, in one or more transactions”). including “money transmitters” such as Western Union, and impose requirements regarding data governance, solvency, and the prevention of illicit flows. 18 See Nakita Q. Cuttino, The Rise of “FringeTech”: Regulatory Risks in Earned-Wage Access, 115 Nw. U. L. Rev. 1505, 1528–30 (2021) (“The law of money transmitters is designed primarily to protect consumer funds that are temporarily in trust with the money transmitters, prevent money laundering, and safeguard consumer data.” (footnotes omitted)). Federal and state agencies now apply these frameworks (lightly) to regulate digital wallet companies, including companies primarily offering wallets for cryptocurrencies. 19 Paul Tierno, Cong. Rsch. Serv., IF12405, Introduction to Cryptocurrency 2 (2025), https://crsreports.congress.gov/ product/pdf/IF/IF12405 (on file with the Columbia Law Review) (“The regulatory framework for MSBs is largely a state-based licensing regime and applies to many nonbank institutions, including crypto exchanges and crypto automated teller machines. At the federal level, these crypto firms are considered MSBs . . . .”). The Treasury surveils the financial system for various activities clustered under a broad definition of “money laundering.” 20 See Kathryn Judge & Anil K. Kashyap, Anti-Money Laundering: Opportunities for Improvement 3–8 (2024), https://wifpr.wharton.upenn.edu/wp-content/ uploads/2024/03/WIFPR-Anti-Money-Laundering-Judge-and-Kashyap.pdf [https://perma.cc/CPY5-RSQE] (describing the federal anti-money-laundering regime). Federal and state securities regulators treat markets that blur the lines between banking, securities, and derivatives as “money market funds.” 21 See, Craig M. Lewis, Money Market Funds and Regulation, 8 Ann. Rev. Fin. Econ. 25, 26 (2016) (describing the “hybrid,” “bank-like” nature of money market funds and the difficulty of regulating these funds). Finally, a set of rarely invoked laws governing “legal tender” contain their own conceptions of “money.” 22 See 31 U.S.C. § 5103 (2024) (“United States coins and currency (including Federal reserve notes and circulating notes of Federal reserve banks and national banks) are legal tender for all debts, public charges, taxes, and dues. Foreign gold or silver coins are not legal tender for debts.”).

One might view the lack of a universal statutory definition of money as a feature of financial regulation that facilitates innovation. From the perspective of this Article, it is more like a “bug” in governance that confuses financial regulation and circumvention of the sovereign’s constitutional authority over money creation. 23   See U.S. Const. art. I, § 8, cl. 5 (granting Congress the power to “coin Money” and “regulate the Value thereof”); id., § 10, cl. 1 (“No State shall . . . coin Money; emit Bills of Credit; make any Thing but gold and silver Coin a Tender in Payment of Debts . . . .”).

Within gaming money systems, gamers suffer many harms. Roblox, the most popular video game in the world, has 112 million daily active users, thirty million of whom are under the age of thirteen. 24 Statista Rsch. Dep’t, Daily Active Users (DAU) of Roblox Games Worldwide From 4th Quarter 2018 to 2nd Quarter 2025, Statista (Nov. 27, 2025), https://www.statista.com/statistics/ 1192573/daily‑active‑users‑global ‑roblox/ [https://perma.cc/S6UZ-G9UP] (explaining that Roblox had “over 111.8 million daily active users,” a 41% increase from Q2 2024, and “as of the first quarter of 2025, about 61 million Roblox gamers are aged 13 years or above, compared to 29.7 million younger users”). Players exist as avatars, which users customize with “clothing, gear, animations, simulated gestures, emotes, and other objects” and use to play games. 25 Noel v. Roblox Corp., No. 3:24-cv-00963-JSC, 2024 WL 3747454, at *1 (N.D. Cal. Aug. 8, 2024) (internal quotation marks omitted) (quoting Complaint ¶ 54, Noel,  2024 WL 3747454 (N.D. Cal. filed Feb. 16, 2024)). Within an immersive environment without a single storyline, players learn how to code and develop games for other players to play. 26 Id. Gamers can earn “Robux” as they become entrepreneurs. 27 See Guiding Your Up-and-Coming Roblox Developer, Roblox Support, https://en.help.roblox.com/hc/en-us/articles/4438648708756-Guiding-Your-Up-and-Coming-Roblox-Developer (on file with the Columbia Law Review) (last visited Feb. 5, 2026) (promoting Roblox as an opportunity for entrepreneurship and describing how successful developers make money by converting Robux into fiat currency). Although players can purchase Robux through platforms like the Apple and Google stores, the distributors take a 30% cut of all sales. 28 Tim Higgins, Apple Doesn’t Make Videogames. But It’s the Hottest Player in Gaming., Wall St. J., https://www.wsj.com/articles/apple-doesnt-make-videogames-but-its-the-hottest-player-in-gaming-11633147211 (on file with the Columbia Law Review) (last updated Oct. 2, 2021). On February 16, 2024, Raymond and Laura Noel, the parents of three gamers, filed a class action lawsuit against Roblox, claiming it financially exploits children. 29 Noel, 2024 WL 3747454, at *1–3. Such lawsuits proceed alongside multiple state attorney general lawsuits (and other federal lawsuits) alleging that Roblox’s design facilitates child abuse and grooming (a subject matter beyond the scope of this Article). 30 See Reuters, Florida Attorney General Issues Subpoenas to Roblox Over Child Safety, NBC News (Oct. 20, 2025), https://www.nbcnews.com/tech/ tech-news/florida-attorney-general-issues-subpoenas-roblox-child-safety-rcna238711 [https://perma.cc/TBB3-W3FR] (noting “mounting scrutiny” including lawsuits “alleging [Roblox] fails to implement adequate safety measures and enables sexual predators to exploit children”); see also Complaint at 28, Tennessee v. Roblox Corp., No. 25CV-55330 (Tenn. Ch. Ct. filed Dec. 18, 2025) (arguing Roblox’s “virtual currency system gives predators a ready-made bargaining chip—Robux—which becomes both the bait and the weapon”); Clare Duffy, Lawsuits Claim Roblox Endangers Kids. New AI Age Verification Aims to Block Them From Chatting With Adults, CNN Bus., https://www.cnn.com/2025/11/18/ tech/roblox-ai-age-verification-youth-safety (on file with the Columbia Law Review) (last updated Nov. 18, 2025) (detailing the company response, which now requires children to provide government ID or let “an artificial intelligence age estimation tool photograph their face”).

For roughly a decade, Electronic Arts’ FIFA Football franchise, one of the best-selling games of all time, 31 Tom Bowen, The Most Popular Video Game Franchises of All Time, Game Rant, https://gamerant.com/biggest-best-selling-video-game-franchises-most-popular/ (on file with the Columbia Law Review) (last updated Sep. 12, 2024) (listing FIFA at number six). has been a site of fraud. In 2016, coconspirators created software bots that “logged thousands of FIFA football matches within a matter of seconds,” improperly earning “FIFA coins,” which they sold in illicit secondary markets for over $16 million. 32 Press Release, DOJ, Fourth Defendant Convicted in Scheme that Defrauded Software Company of Over $16 Million Worth of Virtual Currency (Nov. 16, 2016), https://www.justice.gov/archives/ opa/pr/fourth-defendant-convicted-scheme-defrauded-software-company-over-16-million-worth-virtual [https://perma.cc/JKE6-3S9D]. In 2021, Ukrainian law enforcement inspected a warehouse thought to have been used for cryptocurrency mining, finding fraudsters running bots on 3,800 PlayStation 4 consoles to earn FIFA coins and sell them in illicit markets. 33 Adam Bankhurst, Thousands of PS4s Being Used as a FIFA Ultimate Team Bot Farm Seized by Ukrainian Police, IGN (July 18, 2021), https://www.ign.com/
articles/thousands-of-ps4s-used-as-fifa-ultimate-team-bot-farm-ukrainian-police-seized [https://perma.cc/AHA4-MFJQ].

During the global COVID-19 pandemic, many gamers in countries with unstable currencies made a living by earning gaming money they could convert into government-backed money. 34 See, e.g., Lyllah Ledesma, Axie Infinity Finds Ready Players in Hyperinflation-Racked Venezuela, CoinDesk (Nov. 23, 2021), https://www.coindesk.com/
markets/2021/11/23/axie-infinity-finds-ready-players-in-hyperinflation-racked-venezuela/ [https://perma.cc/44UW-HWBM] (last updated May 11, 2023) (“Given the complicated economic situation in Venezuela, Axie Infinity’s method of letting people earn money by playing offers an attractive alternative to citizens to signing on to low-wage jobs to overcome the nation’s hyperinflation.”).
For instance, in Axie Infinity, a game reminiscent of Nintendo’s Pokémon, players buy, trade, and battle each other with creatures called “Axies” (which are themselves digital representations of art known as non-fungible tokens, or NFTs). 35 Xuan-Thao Nguyen, Blockchain Games and a Disruptive Corporate Business Model, 6 Stan. J. Blockchain L. & Pol’y 43, 67–68 (2023). In 2022, the game’s payment token, “Smooth Love Potion,” collapsed, plunging many users into debt and leaving others with worthless investments in Axies. 36 See Andrew R. Chow & Chad de Guzman, A Crypto Game Promised to Lift Filipinos Out of Poverty. Here’s What Happened Instead, Time (July 25, 2022), https://time.com/6199385/axie-infinity-crypto-game-philippines-debt/ [https://perma.cc/KC23-XYKC].

As harm to players becomes apparent, online gaming is receiving more academic attention. While other scholars have explored money in video games from different angles, such as gambling law 37 See, e.g, Sheldon A. Evans, Pandora’s Loot Box, 90 Geo. Wash. L. Rev. 376, 378 (2022) (arguing state agencies should regulate loot boxes—virtual boxes with unknown contents that players can purchase—as gambling); John T. Holden, Trifling and Gambling With Virtual Money, 25 UCLA Ent. L. Rev. 41, 94–96 (2018) (arguing Congress should “propos[e] legislation that would treat activities that act like gambling as gambling activities and provid[e] common-sense regulation and consumer protections”); Alex Reyes, Open-World Regulation: The Urgent Need for Federal Legislation on Video Game Loot Boxes, 16 Wash. J.L. Tech. & Arts 87, 104 (2021) (proposing “a ban similar to the Netherlands and Belgium, but with a more constrained focus on restricting sales of loot boxes to children”). and consumer protection for children, 38 See, e.g., Nizan Geslevich Packin, Financial Inclusion Gone Wrong: Securities and Cryptoassets Trading for Children, 74 Hastings L.J. 349, 356 (2023) (situating the gamification of finance within a growing body of children’s law and arguing fintech games could “have a developmentally and behaviorally disruptive influence on children”). as well as the possibility of taxation 39 See, e.g., Young Ran (Christine) Kim, Taxing the Metaverse, 112 Geo. L.J. 787, 795, 802, 806, 810 (2024) (proposing that the IRS subject Metaverse income and wealth to immediate taxation or risk “open[ing] up the Metaverse as a potential tax haven”). “[T]he term Metaverse is used to describe any network of virtual worlds wherein participants engage in economic activity, including the ability to consume, create, trade, and accumulate digital items with real economic value.” Id. at 792. and securities regulation 40 Compare Eric C. Chaffee, Securities Regulation in Virtual Space, 74 Wash. & Lee L. Rev. 1387, 1392 (2017) (“[R]egulators and courts should determine that these securities existing entirely within virtual space, which are dependent on virtual activity, are not securities for purposes of federal securities regulation.”), with Wendy Gerwick Couture, The Risk of Regulatory Arbitrage: A Response to Securities Regulation in Virtual Space, 74 Wash. & Lee L. Rev. Online 234, 235–36 (2018), https://scholarlycommons.law.wlu. edu/wlulr-online/vol74/iss2/1 (on file with the Columbia Law Review) (responding to Chaffee’s argument, countering that the virtual transactions, because of their ability to facilitate arbitrage, should fall within the ambit of securities regulation, and instead proposing a new “exemption from registration that would further the policy goals of the securities laws while not stifling innovation in virtual space”). within virtual environments, the literature has yet to examine new online gaming practices as a unique puzzle for laws governing money.

This Article shows how dominant video game companies are not only harming gamers but, much like financial technology and cryptocurrency companies, developing “shadow money” systems 41 The legal literature on money, banking, and finance contains many different definitions of shadow money. This Article uses the term shadow money to refer to a variety of financial instruments issued by nonbank corporations that serve most or all of the functions of money without government regulation. See, e.g., Morgan Ricks, The Money Problem: Rethinking Financial Regulation 4, 11 (2016) [hereinafter Ricks, The Money Problem] (defining shadow money as “close substitutes for deposit instruments”); John Crawford, The Dollar Dilemma: Hegemony, Control, and the Dollar’s International Role, 18 Va. L. & Bus. Rev. 149, 159–61 (2024) (situating “shadow money” below Federal Reserve and commercial bank deposits within a “hierarchyof money claims”); Lev Menand & Morgan Ricks, Rebuilding Banking Law: Banks as Public Utilities, 41 Yale J. on Regul. 591, 646 (2024) (“[T]he decision to design deposit insurance primarily for households is part of the reason a range of highly unstable shadow money instruments . . . emerged in the second half of the twentieth century.”); David Min, Housing Finance Reform and the Shadow Money Supply, 43 J. Corp. L. 899, 900 (2018) (arguing that government-backed housing finance produces liabilities that function as money and crowd out shadow money); Daniela Gabor & Jakob Vestergaard, Towards a Theory of Shadow Money 2 (Inst. for New Econ. Thinking, Working Paper, 2016), https://www.ineteconomics.org/uploads/
papers/Towards_Theory_Shadow_ Money_GV_INET.pdf [https://perma.cc/6FSR-99FY] (defining “shadow money” as “repo liabilities, promises backed by tradable collateral”). Readers may be more familiar with the term “shadow banking,” as opposed to “shadow money.” Although scholars initially used the term “shadow banking” to refer primarily to nonbank maturity transformation, it is now more comprehensive. See, e.g., Ricks, The Money Problem, supra note 41, at 95–96 (explaining that experts use the term “shadow banking” narrowly, whereas others use it as a general reference to bank-like activity, or unregulated or lightly regulated parts of the financial system); Adam J. Levitin, Rent-A-Bank: Bank Partnerships and the Evasion of Usury Laws, 71 Duke L.J. 329, 342 (2021) [hereinafter Levitin, Rent-A-Bank] (expanding the definition of shadow banking to include consumer-facing activities); Steven L. Schwarcz, Regulating Shadow Banking, 31 Rev. Banking & Fin. L. 619, 620–26 (2012) (describing shadow banking as intermediation that is less regulated than chartered banking, which can function as a “public good” and increase efficiencies, but can also “pose systemic risks to the financial system”). For the macro dynamics of shadow money and banking, see, e.g., Dan Awrey & Kathryn Judge, Why Financial Regulation Keeps Falling Short, 61 B.C. L. Rev. 2295, 2304 (2020) (arguing a shadow banking “network” “funded mortgages . . . using short-term debt, with commercial paper, repurchase . . . agreements, and money market funds serving as substitutes for deposits”); Robert C. Hockett & Saule T. Omarova, The Finance Franchise, 102 Corn. L. Rev. 1143, 1175 (2017) (describing how nonbank financial institutions “replicate” the role of chartered banks within the broader economy).
and thus evading regulations meant to prevent structural harms. Compounding problems further, gaming companies can invoke a distinctive defense, claiming they operate “virtual” worlds of entertainment, media, and the arts, beyond the reach of regulators. Yet the laws governing money do not ask if money is “real,” for instance, but whether its issuance infringes on the legal privileges of the federal government and its chartered money. 42 See infra Part III (discussing the laws governing money, banking, and finance, and the risks of underregulation). Financial regulation, especially banking law and legal tender law, contemplates the development of shadow money regardless of technological format. Moreover, banking regulators govern “by hypothetical” and should not wait for small-scale problems to become large-scale crises. 43 See Mehrsa Baradaran, Regulation by Hypothetical, 67 Vand. L. Rev. 1247, 1255–57 (2014) (citing stress tests and living wills as key examples of banking “regulation by hypothetical”). The Treasury, including its Financial Crimes Enforcement Network (FinCEN), and state money transmitter and securities regulators all require corporations engaged in money transmission and related services to register before doing business. 44 31 U.S.C. § 5330(a)(1), (d) (2024) (requiring money transmitters, including transmitters of “value that substitutes for currency,” to register with the Treasury); 31 C.F.R. § 1022.380(a)(1) (2025) (requiring money services businesses [MSBs] to register with FinCEN). Finally, the application of legal tender law, although unassigned to any particular regulator, would explicitly ban many of the practices adopted by video game companies.

The Article proposes that federal agencies supervise companies converting or materially supporting the conversion of gaming money to government-backed money (currency and bank deposits) at scale. Ultimately, however, Congress should empower regulators to supervise gaming companies that issue convertible gaming money at scale.

The Article concludes by reviewing the argument and expounding on how an analysis of gaming money generates insights that should inform how scholars and policymakers should approach the relationship between financial regulation, especially monetary regulation, and technology. Gaming money is part of a new kind of payments infrastructure, embedded within a functionally sovereign social platform where the financial instruments in question often remain the property of the issuer. For now, at least, this regime should be agnostic toward the specific quality of this technology in defining jurisdiction but sensitive in the intensity of supervision of companies that do not cause concern regarding their conversion practices.

Beyond gaming, the Article suggests that regulators should approach money itself as a category of regulatory concern, regardless of how the regime has previously governed the instruments in question. This Article does not undertake to prove this broader, structural claim, but does illustrate it within a particularly technologically sophisticated industry. The gaming case urges a more unified analysis.

Part I analyzes the history of corporations deploying new technology to create “shadow money” just beyond the reach of the law. Congress has charged banking regulators with preventing such developments. Policymakers have also previously terminated or proactively prevented the issuance of shadow money by railroad, canal, and mining companies, 45 Congress mitigated the circulation of “scrip” during the Civil War through the nearly forgotten Stamp Payments Act of 1862, a regulatory form of legal tender law. For the contemporary codification of the Stamp Payments Act, see 18 U.S.C. § 336 (2024) (“Whoever makes, issues, circulates, or pays out any note . . . or other obligation for a less sum than $1, intended to circulate as money or to be received or used in lieu of lawful money of the United States, shall be fined under this title or imprisoned . . . .”); see also infra section I.C. (discussing how railroad, canal, and mining companies have issued scrip). retail giants, 46 See, e.g., Arthur E. Wilmarth, Jr., Wal-Mart and the Separation of Banking and Commerce, 39 Conn. L. Rev. 1539, 1568–69 (2007) (arguing that “federal and state legislators have repeatedly passed laws to separate banks from commercial enterprises,” including the Banking Act of 1933, widely known as the Glass–Steagall Act, as well as the Bank Holding Company Act of 1956). and social media conglomerates. 47 See, e.g., Elizabeth Dwoskin & Gerrit De Vynck, Facebook’s Cryptocurrency Failure Came After Internal Conflict and Regulatory Pushback, Wash. Post (Jan. 28, 2022), https://www.washingtonpost.com/ technology/2022/01/28/facebook-cryptocurrency-diem/ [https://perma.cc/ZJJ9-Z55G] (describing policymakers’ response to Facebook’s attempt to issue “Libra,” a stablecoin). Per Professor Dan Awrey of Cornell Law School, “[f]or most of the twentieth century, banks enjoyed a virtual monopoly over private money creation.” 48 Dan Awrey, Bad Money, 106 Corn. L. Rev. 1, 39 (2020) [hereinafter Awrey, Bad Money]. Today, gaming companies follow fintech and cryptocurrency companies that have been issuing shadow money for over a decade. 49 See infra Part III. They engage in activities in ways that confuse regulatory categories and boundaries. 50 See Dan Awrey, Unbundling Banking, Money, and Payments, 110 Geo. L.J. 715, 719–20 (2022) (discussing how “shadow payment platforms (SPPs)” have “forced policymakers to rethink the legal, technological, and institutional architecture of our existing systems of money and payments” (internal quotation marks omitted) (quoting Dan Awrey & Kristin van Zwieten, Mapping the Shadow Payment System 1 (SWIFT Inst., Working Paper No. 2019-001, 2019), https://papers.ssrn.com/sol3/papers.
cfm?abstract_id=3462351 (on file with the Columbia Law Review))) [hereinafter Awrey, Unbundling]; Saule T. Omarova & Graham S. Steele, Banking and Antitrust, 133 Yale L.J. 1162, 1244–50 (2024) (arguing a host of recent unbundling dynamics have undermined “the traditional public-policy principles embedded in the U.S. banking law”).
In the twenty-first century, the sovereign struggles to govern money and banking. History suggests banking regulation is incomplete without a vision of concretely regulating nonbank corporate monies.

Part II shows how gaming companies create money through games, online stores, and gift cards. Gaming money is critical in organizing information, data governance, and behavior within the game. 51 Although the broader data governance dimensions of gaming money warrant thorough analysis, they are beyond the scope of this Article, which focuses on money, banking, and finance. For now, it is sufficient to note that data collection is intrinsic to the gaming money business model and prefigures each of the financial harms this Article addresses. Moreover, the monetization of video games leads to many harmful practices. First, gaming companies manipulate exchange rates between gaming money and government currency, rendering the nominal value of many retail financial products and services illusory. 52 See infra section II.C.1. Second, gaming companies have created environments ripe for laundering money between gaming money systems and chartered banks. 53 See infra section II.C.2. Third, gaming companies expose gamers, developers, and counterparties to new forms of payments and liquidity risk. 54 See infra section II.C.3.

Part III argues that gaming companies also present a novel legal challenge, which is nevertheless surmountable. Unfortunately, many policymakers have implicitly subscribed to the metaphor of a “magic circle,” a term some scholars use to separate worlds of play from the real world, that is the proper realm of law, 55 Historian Johan Huizinga coined the metaphor in 1938 in his book Homo Ludens. See Johan Huizinga, Homo Ludens: A Study of the Play-Element in Culture 10 (Roy Publishers trans., 1950) (1938) (“The arena, the card-table, the magic circle, the temple, the stage, the screen, the tennis court, the court of justice, etc., are all in form and function play-grounds . . . within which special rules obtain. All are temporary worlds within the ordinary world, dedicated to the performance of an act apart.”). For foundational legal treatment of the “magic circle” metaphor, see Joshua A.T. Fairfield, The Magic Circle, 11 Vand. J. Ent. & Tech. L. 823, 824–25 (2009) [hereinafter Fairfield, Magic Circle] (“The purpose of the magic circle is to protect virtual worlds from outside influences—law, real-world economics, real-world money, and the like.”); id. at 825 (“This Article seeks to debunk the magic circle. The thrust of my argument is simple: There is no ‘real’ world as distinguished from ‘virtual’ worlds. Rather, all supposedly ‘virtual’ actions originate with real people, and impact real people, albeit through a computer-mediated environment.”). even as many dispute the metaphor’s utility. 56 See Trey Hickman & Kristin E. Hickman, The Myth of the Magic Circle: Rejecting a Single Governance Model, 2 U.C. Irvine L. Rev. 537, 537–43 (2012) (discussing different perspectives regarding the magic circle metaphor and arguing not for jettisoning it, but rather for redefining it “from a regulatory perspective,” as “a worthwhile endeavor”). In the courts, the gaming industry regularly leverages the background laws of intellectual property, speech, and communications that encase technology and entertainment companies from regulation. 57 See infra section III.A (discussing how companies structure some forms of gaming money as licensed virtual content rather than financial instruments, enabling them to disclaim user property interests and alienability rights to evade a suite of laws beyond financial regulation, where the virtuality defense is anticipated, but not yet deployed); see also Brown v. Ent. Merchs. Ass’n, 564 U.S. 786, 790 (2011) (“California correctly acknowledges that video games qualify for First Amendment protection.”); Colvin v. Roblox Corp., 725 F. Supp. 3d 1018, 1027 (N.D. Cal. 2024) (“The plaintiffs’ claims are not barred by Section 230 because they do not treat Roblox as a publisher or speaker.”); Coffee v. Google, LLC, No. 20-cv-03901-BLF, 2022 WL 94986, at *12–13 (N.D. Cal. Jan. 10, 2022)(holding that a loot box item is not a “thing of value” under California gambling law because the platform’s terms of service prohibit sale); Taylor v. Apple, Inc., No. 20-cv-03906-RS, 2021 WL 11559513, at *5 (N.D. Cal. Mar. 19, 2021) (holding that virtual items obtained from loot boxes lack transferable value in the “real world” and thus lie beyond gambling regulation); Comment Letter from Jeffrey P. Ehrlich, McGuireWoods LLP, to Bureau of Consumer Fin. Prot., at 2, 9 (Mar. 31, 2025),https://downloads.regulations.gov/CFPB-2025-0003-0105/attachment_1.pdf (on file with the Columbia Law Review) (urging the CFPB to abandon its proposed rule applying the Electronic Fund Transfer Act [EFTA] to forms of gaming money “akin to tokens at an arcade” that “do not represent real-world monetary value” because “the consumer is still just purchasing an entertainment commodity . . . to use on a specific platform to enhance the entertainment experience.”). Gaming companies constitute and reinforce this defense through contract and property law—terms of service (ToS) and end-user license agreements (EULAs) disclaiming convertibility, user property rights, and deposit-like and bank-like features. 58 See, e.g., Epic Account Balance Terms, Epic Games (June 4, 2025), https://legal.epicgames.com/en-US/epicgames/account-balance-terms [https://perma.cc/7G9J-ST3R] (emphasizing that among other features, the Epic Account Balance does not establish personal property rights, is not a bank account or a payment account, does not “constitute deposits,” and is not FDIC-insured); Steam Subscriber Agreement § 3(C), Valve Corp. (Sep. 18, 2025), https://store.
steampowered.com/subscriber_ agreement/ [https://perma.cc/HZL8-K69L] (“Steam Wallet funds do not constitute a personal property right . . . .”).
The disclaimers are revealing: The need to deny such categorization of these legal and financial relations presupposes that the broader public may view the balances this way. Indeed, SEC disclosures and other financial statements reveal some companies may classify gaming money as liabilities on their balance sheets while simultaneously telling those same consumers that gaming money has no monetary value and constitutes no property right. 59 See infra section II.B.3 (discussing Roblox reporting on its gift card accounting). Effectively, gaming companies operate as if exempt from many important laws governing money, banking, and finance. 60 See infra Part III (arguing that gaming companies often claim content is “virtual,” beyond the reach of governance). Situating the analysis within the law and technology literature on virtual spaces 61 For an extensive series of essays written shortly after Linden Labs, the developer and publisher of PC Game Second Life, issued the first gaming money, see generally The State of Play: Law, Games, and Virtual Worlds (Jack M. Balkin & Beth Simone Noveck eds., 2006). For similar work, see, e.g., Mark A. Lemley, The Dubious Autonomy of Virtual Worlds, 2 U.C. Irvine L. Rev. 575, 578–79 (2012) (arguing that while the internet has complicated the magic circle metaphor, “the physical architecture of the world we create is at least as powerful a determinant of how people will act as the legal rules and the social norms that more directly intend to govern behavior”); Harrison M. Rosenthal & Genelle I. Belmas, Cyber-Recapitulation? What Online Games Can Teach Social Media About Content Management, 61 Jurimetrics 331, 351–52 (2021) (arguing that while games might not be sovereign entities, the magic circle is still useful in determining whether legal intervention is appropriate); see also F. Gregory Lastowka & Dan Hunter, The Laws of the Virtual Worlds, 92 Calif. L. Rev. 1, 71 (2004) (“Given the complexity of ascertaining a virtual world’s emerging legal rules and balancing them with avatar rights and wizardly omnipotence . . . real-world courts entertaining virtual disputes is . . . not very appealing. Perhaps . . . it would be best to require that the laws of the virtual worlds develop within their own jurisdiction.”). and platform power, 62 In a new casebook, scholars define platforms as “large-scale, centralized places—physical or virtual—that allow people to interact or transact.” Morgan Ricks, Ganesh Sitaraman, Shelley Welton & Lev Menand, Networks, Platforms, and Utilities: Law and Policy 7 (2022) (offering railroads, stock exchanges, and social media companies as examples of platforms); see also K. Sabeel Rahman, The New Utilities: Private Power, Social Infrastructure, and the Revival of the Public Utility Concept, 39 Cardozo L. Rev. 1621, 1668–69 (2018) (characterizing platforms as “linking producers and consumers of goods, services, and information”). Some law and technology scholars offer more specific definitions. See Julie E. Cohen, Between Truth and Power: The Legal Constructions of Informational Capitalism 37–47, 63–74 (2019) (describing how platforms both generate and intermediate information networks, while also disciplining infrastructures that facilitate particular types of interactions and value extraction); see also Amy Kapczynski, The Law of Informational Capitalism, 129 Yale L.J. 1460, 1466 (2020) (building on Cohen’s account by showing how platform companies leverage various background laws, including laws related to data governance, trade secrecy, intermediary immunities, and the First Amendment). For a canonical example of platform power in the tech sector, see Lina M. Khan, Note, Amazon’s Antitrust Paradox, 126 Yale L.J. 710, 710 (2017) (arguing that the consumer welfare standard in antitrust law failed to recognize platform power). the Article argues that virtuality—or more accurately, the claim of sovereignty over a virtual world—is an insufficient defense against financial regulation. Lawmakers should adopt the regulatory axis of “convertibility,” as it tracks the power of private money creation and, thus, the level of public governance necessary. 63 See Saleh M. Nsouli, John B. McLenaghan & Klaus-Walter Riechel, Concepts of Convertibility and Stages of Monetary Integration, in Currency Convertibility in the Economic Community of West African States 3 (1982) (“A currency may therefore have different degrees of convertibility vis-à-vis other currencies, depending on the ease with which it can be converted and the extent to which it can be used for foreign transactions.”). Governments have consistently regulated entities that support the conversion of private money into currency and bank deposits, paying close attention to the instruments and new technologies of conversion. 64 See, e.g., Fact Sheet on MSB Registration Rule, Fin. Crimes Enf’t Network, https://www.fincen.gov/fact-sheet-msb-registration-rule [https://perma.cc/F5G3-27Q9] (last visited Feb. 6, 2026) (extending banking regulations to money services businesses such as “currency dealers or exchangers,” “check cashers,” “issuers of traveler’s checks or money orders,” “sellers or redeemers of traveler’s checks or money orders,” and “money transmitters”). Some companies may not yet engage in pernicious activity at scale and hence may only require light regulatory supervision. However, regulators should not wait for a micro issue to become a macro issue. Despite working in uncertain conditions with limited information, financial regulatory agencies aim to anticipate and ideally prevent crises. 65 See, e.g., Baradaran, supra note 43, at 1281 (“Proper risk modeling must incentivize firms to envision and prepare for the worst-case scenario.”).

Part IV offers a graduated framework for regulating gaming money, replacing the industry’s magic circle with public administrative standards revolving around convertibility to government money, bank deposits, and now, stablecoins, at scale. Based on existing laws, the Consumer Financial Protection Bureau (CFPB) could lead other regulators to examine large gaming companies that support converting gaming money to currency and bank deposits and other familiar financial instruments for unfair practices. 66 In 2024, the CFPB expressed concern about video games, focusing on the most apparent harms, such as payment processing errors and privacy violations, but did not adopt a structural framework. CFPB, Banking in Video Games and Virtual Worlds 16 (2024), https://files.consumerfinance.gov/f/ documents/cfpb_banking-in-video-games-and-virtual-worlds_2024-04.pdf [https://perma.cc/L8JS-27TE] [hereinafter CFPB Report]; LFG (Looking for Gamers): CFPB Wants to Hear About Your Video Game Loot, CFPB (Jan. 10, 2025), https://www.consumerfinance.gov/ about-us/blog/lfg-looking-for-gamers-cfpb-wants-to-hear-about-your-video-game-loot/ [https://perma.cc/S9Y3-YQ3V] (propos-ing a rule to interpret EFTA to cover gaming, but providing minimal details, right before a change in leadership). As a practical reality in this political moment, the CFPB is unlikely to move forward, and its very existence is in peril. 67 Trump Administration Attempts to Close the CFPB, Block Agency’s Work, Econ. Pol’y Inst. (Jan. 16, 2026), https://www.epi.org/policywatch/ trump-administration-closes-the-cfpb/ (on file with the Columbia Law Review) (detailing the timeline over which the Trump administration has challenged the CFPB). Ultimately, Congress should also pass a Gaming Money Act, empowering regulators to license and supervise companies issuing gaming money. Licensed gaming money companies would face tailored rate controls, customer identification requirements, and structural separation of gaming money operations from broader business activity, according to relative harms and risks outlined in Parts I and II. These laws would apply regardless of the technological media of gaming money or its characterization per the laws governing media, entertainment, and the arts, but according to its interface with the public money system.

The Article concludes by reviewing the argument and how it suggests a more concerning future for the governance of money, banking, and finance. The stakes are becoming more urgent. Sony has applied for a national trust bank charter to issue cryptocurrency (stablecoins), placing some of its gaming money operations in a new, cognizable, and regulated (if underregulated) space. 68 Application of Sony Bank Incorporated to Establish a National Trust Bank and Commence Certain Activities Involving Cryptocurrency, Off. of the Comptroller of the Currency (Oct. 6, 2025), https://www.occ.gov/topics/ charters-and-licensing/digital-assets-licensing-applications/connectia-trust.pdf [https://perma.cc/H64P-HKCK]. This move signals that video game companies are seriously interested in building out private monetary systems we hardly understand. If technology companies can engage in regulatory arbitrage across imagined lines of virtuality and reality, then policymakers and scholars must reconstruct regulation. 69 See Awrey & Judge, supra note 41, at 2322 (arguing there is a disconnect between the reality of a complex, dynamic, uncertain financial system and regulatory processes that “assume a high degree of knowability, stability, and predictability in designing rules that are both effective and legitimate”); see also id. at 2350–53 (arguing a “holistic mindset” contemplates “emerging, systemic issues that have not yet congealed enough to be salient using a more conventional lens”).