Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Biotechnology (1)
- CDNA (1)
- Consumption Tax (1)
- DNA sequences (1)
- Exclusive licensing (1)
-
- Expressed sequence tags (1)
- Genomes (1)
- Government contracts (1)
- Government-risk theory (1)
- Graetz-Kaplow theory (1)
- Grandfathering (1)
- Incentive subsidies (1)
- Institute for Genomic Research (1)
- Intellectual Property Law (1)
- Internal Revenue Code (1)
- Investment tax credit (1)
- Levmore (Saul) (1)
- Nominal retroactivity (1)
- Non-exclusive licensing (1)
- Opportunism (1)
- Patent and Trademark Office (1)
- Patent system (1)
- Public domain (1)
- Research and development (1)
- Revenue Reconciliation Act of 1993 (1)
- Slippery-slope objections (1)
- Tax reform (1)
- Technology transfers (1)
- Transition losses (1)
- Venter (Craig) (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Intellectual Property Issues In Genomics, Rebecca S. Eisenberg
Intellectual Property Issues In Genomics, Rebecca S. Eisenberg
Articles
Controversy over intellectual property rights in the results of large-scale cDNA sequencing raises intriguing questions about the roles of the public and private sectors in genomics research, and about who stands to benefit (and who stands to lose) from the private appropriation of genomic information. While the US Patent and Trademark Office has rejected patent applications on cDNA fragments of unknown function from the National Institutes of Health, private firms have pursued three distinct strategies for exploiting unpatented cDNA sequence information: exclusive licensing, non-exclusive licensing and dedication to the public domain.
Tax Transitions, Opportunistic Retroactivity, And The Benefits Of Government Precommitment, Kyle D. Logue
Tax Transitions, Opportunistic Retroactivity, And The Benefits Of Government Precommitment, Kyle D. Logue
Articles
What if the current federal income tax laws were repealed and replaced with a simple flat tax? What if the entire Internal Revenue Code (with its graduated rates and countless deductions, exclusions, and credits) were scuttled in favor of a broad-based consumption tax? Only a few years ago, such proposals would have seemed radical and extremely unlikely to be adopted. But times are changing. Calls for a drastic overhaul of the Internal Revenue Code have become commonplace, even at the highest levels in the tax-policy community. In addition, proposals that would replace the income tax with a flat-rate broad-based consumption …