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.
SMU Law Review
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?,
SMU L. Rev.
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/55