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Full-Text Articles in Law
The Unequal Tax Treatment Of Intellectual Property, Xuan-Thao Nguyen, Jeffrey A. Maine
The Unequal Tax Treatment Of Intellectual Property, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
The tax treatment of intellectual property receives surprisingly little attention despite intellectual property's important role in the economy. In this article, Maine and Nguyen evaluate the fairness of the intellectual property tax system, identifying differences in the tax treatment of what appear to be similar transactions.
A Trade Secret Approach To Protecting Traditional Knowledge, Deepa Varadarajan
A Trade Secret Approach To Protecting Traditional Knowledge, Deepa Varadarajan
Faculty Publications
This Article argues that the doctrinal and normative divide between traditional knowledge protection and intellectual property law has been overemphasized, and that trade secret law can help narrow it. First, in terms of doctrinal fit, trade secret doctrine offers a viable model for protecting a subset of traditional knowledge that is not already publicly available. Broadly speaking, trade secret law imposes liability for the wrongful acquisition, use, or disclosure of valuable information that is the subject of reasonable secrecy efforts. Second, in addition to its practical import, the underlying justifications of trade secret law offer a useful normative guide for …
The History Of Intellectual Property Taxation: Promoting Innovation And Other Intellectual Property Goals?, Xuan-Thao Nguyen, Jeffrey A. Maine
The History Of Intellectual Property Taxation: Promoting Innovation And Other Intellectual Property Goals?, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
An important issue deserving scholarly attention concerns the proper role of the federal tax system in achieving intellectual property law's innovation objectives. The article traces the historic development of the specific tax rules governing intellectual property, identifies present areas of policy dissonance in the intersection of intellectual property and taxation, and calls for an appropriate legal framework for future intellectual property tax legislation.
Originality Proxies: Toward A Theory Of Copyright And Creativity, Eva E. Subotnik
Originality Proxies: Toward A Theory Of Copyright And Creativity, Eva E. Subotnik
Faculty Publications
This article contends that a definitive account of originality as a legal construct is not possible and that, as a result, the current low threshold for originality should be maintained. Under this analysis, most photographs, so long as they comply with certain requirements, should be granted protection, at the very least, against exact copying (for example, through digital copying and pasting). Arriving at this conclusion, however, requires a return to first principles, that is, to the copyright concepts of authorship and originality. These concepts saw their most recent articulation by the Supreme Court in the 1991 landmark decision of Feist …