Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Tax Law

Faculty Publications

Series

2008

Taxation

Articles 1 - 2 of 2

Full-Text Articles in Law

Acquiring Innovation, Xuan-Thao Nguyen, Jeffrey A. Maine Apr 2008

Acquiring Innovation, Xuan-Thao Nguyen, Jeffrey A. Maine

Faculty Publications

This article explores whether exceptions from Asset-capitalization and rational tax depreciation rates are justified to reflect the realities of today's segmentation of the innovation market. The authors argue that the federal tax subsidy for innovation should not be limited to initial research, but should be expanded to cover desirable acquisitions in order to achieve optimal innovation outcomes and enhanced economic growth.


Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason Jan 2008

Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason

Faculty Publications

No abstract provided.