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US government officially recognizes video games as art

In Gamasutra's latest feature, a unified model of player types is proposed -- by surveying work done by academics and developers and attempting to synthesize a total picture of why players play. The piece starts with Richard Bartle's four famous Types: - Killers: interfere with the functioning of the game world or the play experience of other players - Achievers: accumulate status tokens by beating the rules-based challenges of the game world - Explorers: discover the systems governing the operation of the game world - Socializers: form relationships with other players by telling stories within the game world

tax incentives — a collection of deductions, write-offs and credits mostly devised for other industries in other eras — now make video game production one of the most highly subsidized businesses in the United States, says Calvin H. Johnson, who has worked at the Treasury Department and is now a tax professor at the University of Texas at Austin.

Because video game makers straddle the lines between software development, the entertainment industry and online retailing, they can combine tax breaks in ways that companies like Netflix and Adobe cannot. Video game developers receive such a rich assortment of incentives that even oil companies have questioned why the government should subsidize such a mature and profitable industry whose main contribution is to create amusing and sometimes antisocial entertainment.

For example, Electronic Arts of Redwood City, Calif., shipped more than two million copies of Dead Space 2 in the game’s first week on the market this year. It shows a total of $1.2 billion in global profits the last five years using an accounting method that management says captures its operating profits. But largely because of deferred revenue, deductions for executive stock options and a variety of accounting requirements, the company officially reports a net loss for the period. And the company reports that it paid out $98 million in cash for taxes worldwide in those years.