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International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
Articles
This article submits proposals for taxing the digital economy on the basis of the benefits and single tax principles.
Genomic Patents And Product Development Incentives, Rebecca S. Eisenberg
Genomic Patents And Product Development Incentives, Rebecca S. Eisenberg
Book Chapters
Patents on human genetic information have been controversial among different groups for different reasons. The purpose of a patent system is to motivate the commercial development of new technologies; it is thus unsurprising that those who have fundamental misgivings about commercial biotechnology would oppose gene patents. More intriguing is the controversy over gene patenting among those who welcome the commercial development of biotechnology products by private firms. While many proponents of commercial biotechnology assert that gene patents are essential to motivate product development, some have expressed more nuanced views, endorsing patents under some circumstances and condemning them as unnecessary or …