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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.
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
The Post-Tarp Movement To Regulate Banker Pay, Eric D. Chason
Faculty Publications
No abstract provided.
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.