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Branding Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Branding Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on advertisement and enforcement, both of which demand significant amounts of private investment by firms. Although one would expect similar tax treatments of both categories of investment, the categories are actually treated as vastly different for federal income tax purposes. Additionally, tax distinctions also exist within each category. The result is that some branding investments are expensed and …
Branding Taxation, Jeffrey A. Maine, Xuan-Thao Nguyen
Branding Taxation, Jeffrey A. Maine, Xuan-Thao Nguyen
Faculty Publications
Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on advertisement and enforcement, both of which demand significant amounts of private investment by firms. Although one would expect similar tax treatments of both categories of investment, the categories are actually treated as vastly different for federal income tax purposes. Additionally, tax distinctions also exist within each category. The result is that some branding investments are expensed and …
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford
Sticky Copyrights: Discriminatory Tax Restraints On The Transfer Of Intellectual Property, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
This Article focuses on the federal estate and gift tax treatment of copyright termination rights. The ability of a creative individual to terminate prior copyright transfers serves to protect against economic exploitation. Once a copyright's value has been established in the marketplace, the author (or the author's heirs) enjoys a "second look" at the gift, sale, license or other transfer of a copyright. But copyright termination rights--intended to enhance the economic well-being of authors and artists--undermine estate planning strategies available to owners of other types of property. There is no policy justification for such discrimination, and so this Article proposes …