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Equity And Efficiency In Intellectual Property Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine Jan 2010

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 Struggling Class: Replacing An Insider White Female Middle Class Dream With A Struggling Black Female Reality, Angela Mae Kupenda Jan 2010

The Struggling Class: Replacing An Insider White Female Middle Class Dream With A Struggling Black Female Reality, Angela Mae Kupenda

Journal Articles

“What is the appropriate role of former outsiders who are now on the inside?” I propose that the appropriate role for an outsider who is now an insider, is not to sprawl out on plush, white, crushed velvet sofas, sipping vintage wines or imported teas and nibbling at aged cheese and delicate crackers while enjoying being one among a quota or token few that made it to the inside. Rather, the role of a former outsider is to go to work from the inside to dismantle the house, shrewdly using available tools to remove the nails from the walls, loosening …


Acceptable Deviance And Property Rights, Mark A. Edwards Jan 2010

Acceptable Deviance And Property Rights, Mark A. Edwards

Faculty Scholarship

Compliance with - or deviance from - law is often dependent upon the law’s convergence with - or divergence from - normative sensibilities. Where the legality and social acceptability of behavior diverge, some deviance is socially acceptable. Property rights evolve in response to changes in normative sensibilities. Constructing a model of acceptable deviance and applying it to property rights, we can predict and actually observe the evolution of property rights in response to changes in normative sensibilities in areas as diverse as file-sharing, foreclosures, the use of public space, and fishing rights. We can also predict and observe stresses in …


Law Students Compete In Society Of Advocates, Sara Gordon Jan 2010

Law Students Compete In Society Of Advocates, Sara Gordon

Scholarly Works

This article discusses the Society of Advocates (SOA) at the Boyd School of Law. The SOA is an organization whose members represent the school in interscholastic advocacy competitions throughout the United States.