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Full-Text Articles in Law
Intellectual Property Law Research, Charlene Cain
Intellectual Property Law Research, Charlene Cain
Research Guides
This research guides provides an overview of resources and search strategies for researching Intellectual Property Law: subject headings, statutes and popular names for selected statutes, legislative histories, regulations, and treatises. It also identifies sources for researching case law and secondary sources - reporters, courts, selected periodicals, and blogs and websites.
Equity And Efficiency In Intellectual Property Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Equity And Efficiency In Intellectual Property Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
This article examines the federal income tax regime governing intellectual property using normative criteria in evaluating taxes: equity and efficiency. The article first evaluates the current intellectual property tax scheme in terms of horizontal equity, identifying differences in tax treatment of what appear to be similar intellectual property activities. It argues that disparate tax treatments between seemingly similar intellectual property owners signal that flaws may exist in the tax system. The article then assesses the efficiency of the intellectual property tax system, examining numerous tax subsidies for intellectual property and their effectiveness in promoting economic growth. It argues that many …
The Grammar Of Trademarks, Laura A. Heymann
The Grammar Of Trademarks, Laura A. Heymann
Faculty Publications
How do people talk when they talk about trademarks? If trademarks have
become, as linguist Geoffrey Nunberg suggests, our “new global tongue,”
perhaps we should pay greater attention to the grammar we use when we
talk about them. We use “Coke” to refer to the Coca-Cola beverage in the
North, and “coke” to refer to any kind of soda in the South, yet we still
manage to get the drinks we desire. We use trademarks as verbs—we
“xerox” a document or “tivo” a television program—without losing sight
of the fact that “Xerox” and “TiVo” are brands of particular products.
We …