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Full-Text Articles in Law
The Fundamental Right To Technology, Haochen Sun
The Fundamental Right To Technology, Haochen Sun
Hofstra Law Review
Waves of technological progress in recent decades have tremendously improved quality of life. Meanwhile, concerns about technology-driven injustices, such as unfair distribution of wealth and racial discrimination, have deepened. Experts have cautioned that new technologies could have potentially devastating effects, claiming for instance that artificial intelligence may lead to World War III. We are at a crossroads, and how we harness technology now will determine the future of humanity.
This Article presents a thought experiment, proposing that a new fundamental right to technology be recognized under the U.S. Constitution. Given that technology is of fundamental importance to human dignity and …
Capital Gains Jabberwocky: Capital Gain, Intangible Property, And Tax, Stephen T. Black
Capital Gains Jabberwocky: Capital Gain, Intangible Property, And Tax, Stephen T. Black
Hofstra Law Review
In the current US tax system, capital gains are taxed at a lower rate than ordinary income. What does that mean for the sale of IP and intangible assets? Is it possible to convert ordinary income to capital gain by changing the form of the transaction?
This article will address anomalies in the tax characterization of intangible assets. Four cases will be presented, each of which, arguably, could consistently produce capital gains. As will be shown, however, the treatment of these cases (and others) is anything but consistent. At the conclusion of the four cases, it should be clear that …
Embryonic Stem Cells, Intellectual Property, And Patents: Ethical Concerns, Samuel Packer
Embryonic Stem Cells, Intellectual Property, And Patents: Ethical Concerns, Samuel Packer
Hofstra Law Review
No abstract provided.
The Antitrust/Intellectual Property Interface: An Emerging Solution To An Intractable Problem, Daniel J. Gifford
The Antitrust/Intellectual Property Interface: An Emerging Solution To An Intractable Problem, Daniel J. Gifford
Hofstra Law Review
No abstract provided.
Days Of Our Lives: The Impact Of Section 197 On The Depreciation Of Copyrights, Patents, And Related Property, Mary Lafrance
Days Of Our Lives: The Impact Of Section 197 On The Depreciation Of Copyrights, Patents, And Related Property, Mary Lafrance
Hofstra Law Review
No abstract provided.