1. d4 d5
2. c4
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I can and have had a lot of fun when a unseasoned player takes my pawn. The games I get like this can be a lot of fun for me, but they must be a little humiliating from blacks perspective.
I played a recent game on FICS where my opponent accepted the gambit.
1. d4 d5
2. c4 dc (short hand for d5 x c4)
3. e4 e5
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4. Nf3 Bb4+
5. Nbd2 (That is Knight on b to d2)
Bxd2
6. Qxd2
Studies indicate that unless there is additional compensation a Bishop for a Knight is a bad exchange. A mathematical analysis says that Knights are worth 3 points, but a Bishop is really worth 3.5.
6. ed
7. Bxc4 Nf6
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9. Qxd4 Qxd4
10. Nxd4 o-o
11. o-o c5
12. Nf3 Nd7
13. Re1
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13. Nxf2
14. Kxf2 Re8
15. e6 fe
16. Bxe6+ Kf8
17. Bf7
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I realized right after making this move, that I had created a Check-Mate threat (Bd6.) Blacks best move here is g6, but even with best play black will be on the defensive for the rest of the game.
17. Nf6
18. Bd6+
Black now has to block the Bishop with the only piece available, the Rook. If I had his position, I would resign. All I have to do now is get light squared Bishop out of the way and I will win the Rook outright.
18. Re7
19. Bxc8 Bxd7
20. Bxe7+ Kxe7
21. Bxf6
There was no point in not trading down, my opponent was down a Rook and a Knight. The game went on for a few more moves but after I went after his pawns he gave up.
The most important point here is that control of the center is worth more then a pawn. Don't take that pawn unless you can create tactical complications elsewhere. I recommend looking at something like the Tarrasch or the Slav Openings instead. Some older games of mine that further demonstrate this point are here.
I have a copy of ChessBase which is a few years old. I ran a report on this opening and this is statistics for strong players using these lines:
Black Scores below average (42%).
Black performs Elo 2239 against an opposition of Elo 2295 (-56%).
White performs Elo 2338 against an opposition of Elo 2282 (+56%).
White wins: 9640 (=41%), Draws: 8034(+34%), Black wins: 5913 (+25%).
The drawing quote is Average. (9% quick draws, < 20 moves).
White wins are shorter then average (37).
Black wins are of average (40).
Draws are shorter than average(32).
So, even Masters don't do that well as black with this line.