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Centering Education In The Next Great Copyright Act: A Response To Professor Jaszi, Deidre A. Keller, Anjali Vats
Centering Education In The Next Great Copyright Act: A Response To Professor Jaszi, Deidre A. Keller, Anjali Vats
Articles
This article engages the recent Georgia State litigation regarding uses copyrighted content by teachers and seeks to place it within the larger context of the current state of affairs in education and in copyright policy making. In a recent article, Professor Peter Jaszi argued that educators need to begin to articulate the ways in which their uses are transformative in order to increase their chances of winning copyright infringement suits on the basis of fair use. While Jaszi’s point that educators need to better articulate their rights to use copyrighted content is well-taken, we argue that the appropriate audience educators …
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 …